PENGARUH E-SYSTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA SURABAYA WONOCOLO

Abstract

ABSTRACT
This research aimed to examine the effect of tax e-system (e-registration, e-filling, e-SPT and e-billing) on
taxpayers’ compliance. While, the population was personal taxpayers which were listed at KPP Pratama
Surabaya, Wonocolo. The research was quantitative. Moreover, the data collection technique used purposive
sampling, in which the sample was based on criteria given. Furthermore, the data were primary with
questionnaires as instrument. In line with, there were 100 questionnaires which returned. Additionally, the data
analysis technique used multiple linear regression. The research result concluded e-registration had positive
effect on taxpayers’ compliance. Likewise, e-filling had positive effect on taxpayers’ compliance. Similarly, e-SPT
had positive effect on taxpayers’ compliance. In addition, e-billing had positive effect on taxpayers’ compliance.
This showed taxpayers were facilitated to get NPWP, save money, time and taxpayers could report their
obligation by online, so what it was easier, faster, more accurate. and increase its safety in doing tax payment.

Keywords: e-registration, e-filling, e-SPT, e-billing, taxpayers’ compliance