PENGARUH PENERAPAN SISTEM E-FILLING DAN PEMAHAMAN MASYARAKAT MENGENAI INTERNET TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

Abstract

This research aimed to examine the effect of e-Filling system disclosure and public understanding of Internet on personal taxpayers' compliance at Elementary School of Widya Wiyata, Sidoarjo. The research was quantitative research. Moreover, the population was personal taxpayers of teachers and staffs at Elementary School of Widya Wiyata, Sidoarjo. Furthermore, the data collection technique used purposive sampling technique, in which the sample was based on criteria given. In line with, there were 50 teachers and staffs at Elementary School of Widya Wiyata, Sidoarjo as sample. Additionally, the data were primary. In addition, the data sampling technique used questionnaires. Meanwhile, the questionnaires were distributed directly to personal taxpayers at Elementary School of Widya Wiyata, Sidoarjo. The research result concluded e-Filling system disclosure did not affect personal taxpayers' compliance of Elementary School of Widya Wiyata, Sidoarjo. On the other hand, public understanding of Internet affected personal taxpayers' compliance of Elementary School of Widya Wiyata, Sidoarjo.
Keywords: e-filling disclosure, internet understanding, personal taxpayers' compliance