PENGARUH PENERAPAN E-BILLING, PENGETAHUAN PERPAJAKAN, DAN KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

The change of the tax administration system is caused by the technology development. It is proven by the service system maintenance of the tax office that the change the offline service into online service by applying the e-billing system. This study aims to test the impact of the e-billing system implementations, the tax knowledge, and the taxpayer awareness toward the taxpayers’ liability. This study applies quantitative research, that the results are collected by distributing the questionnaire which produce primary data for the research. The study applies multiple linear regressiion with SPSS program. The population of this study are the personal taxpayers of the Pratama tax office in Gubeng, Surabaya. The sample of this study applies the Accidental Sampling and collect 80 respondents. The data of this study are the quitionnaire with 1-5 likert scale. The result of this study shows that the e-billing system implementation gives positive impact to the tax liability, the tax knowledge gives positive impact to the liability. On the other hand, the taxpayers’ awareness dose not impact the tax liability.
Keyword: e-billing system, tax knowledge, taxpayers awareness, tax liability