PENGARUH PENERAPAN E-FILING, E-BILLING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK SELAMA PANDEMI COVID-19

Abstract

This research aimed to examine the effect of the implementation of E-Filling, E-Billing and tax understanding on the taxpayers obedience at pratama tax service office rungkut surabaya. This research used quantitative with distributed questionnaires. Meanwhile, the sample collection method of the research used the purposive sampling technique. The sample data of this research used 100 taxpayers listed on pratama tax service office rungkut surabaya. Futhermore, the analysist method of this research used multiple linear regression analysist with the SPSS program 22 version instrument. The research showes that the implementation of e-filling had positive effect on the taxpayers because there was an online tax system easier to increase taxpayers bedience in report and tax payments implementation of e-billing had positive effcet on the taxpayers obedience because e-billing of taxpayers was able to conduct faster and more accurately in payment. Therefore it would increase the taxpayes obedience in time and conduct the tax payment. Meanwhile, tax understanding had a positive effect on the taxpayers obedience. When they can undestand tax procedures, tax payers can also understand tax regulations to increase their knowledge and insight into applicable tax regulation.
Keywords: e-filling, e-billing, tax understanding