PENGARUH PENERAPAN APLIKASI E-SYSTEM PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KONSEP PENERIMAAN PAJAK

Abstract

This research aimed to find out the effect of tax e-system and taxpayers awareness on tax revenue of personal taxpayers at KPP Pratama Surabaya Karangpilang. The research was quantitative. Moreover, the population was personal taxpayers who were listed at KPP Pratama Surabaya Karangpilang. Furthermore, the data collection technique used purposive sampling. Additionally, the data were primary with questionnaires as the instrument. In line with, there were 50 respondents as the sample. In addition, the data analysis technique used multiple linear regression with SPSS. The research result, hypothetically, showed the implementation of tax e-system and taxpayers awareness affected the concept of tax revenue. This was caused as tax e-system application namely e-Form, e-Filing and e-Billing could comfort and ease in doing tax obligation by online. Moreover, it increased also taxpayers awareness and affected the concept of tax revenue.
Keywords: implementation of tax e-system application, taxpayers awareness, concept of tax revenue