PENGARUH SISTEM ELEKTRONIK PENDAFTARAN, PELAPORAN, PEMBAYARAN, DAN PEMOTONGAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the empirical effect of syestem of E-Registration, E-Billing, E-Filling, and E-Bupot o0n the taxpayers’ complimance at Pratama Tax Service Office Surabaya Gubeng. Furthermore, this research’s population used taxpayers, both personal taxpayers and institution taxpayers at KPP Pratama Surabaya Gubeng. Thish research used a quantitative method. Meanwhile, this research sampel used an incindental sampling method, i.e., a sampel collection technique based on the coincidental obtained 100 sampels. Besides, the data collection technique of this research used survey method. Moreover, the data source used primary data in the form of a questionnarie with a likert scale of 1 until 5 shared. Moreover, the data analysis of this research used multiple linier regresion. The data processing of this research used the SPSS 23 version. The result of this research showed that system of E-Registration, E-Billing, E-filling, E-Bupot had an positive effect on the taxpayers’ compliance at Pratama Tax Service Office Surabaya Gubeng. This showed that the better tax system it would increase the taxpayers’ compliance.
Keywords: e-registration, e-billing, e-filling, e-bupot, taxpayers complimance.