PENGARUH PENERAPAN E-FILING, SIKAP RASIONAL, LINGKUNGAN, DAN TINGKAT KEPERCAYAAN TERHADAP KEPATUHAN PELAPORAN SPT WAJIB PAJAK PRIBADI

Abstract

This research aimed to find out the effect of the implementation of e-filing, rational behaviour, and trust level on the obedience of SPT taxpayer reporting.This research was quantitative. Furthermore, this research population used 65 respondents ffrom all employees at the Cooperative and micro-enterprise office district of Sidoarjo and The Industry and Trade Offioe in the district of Sidoarjo. Moreover, the analysis of this research used multiple linear analysis.The result of this research showed that the variable of e-filing implerneritation did not affect the obedience of SPT taxpayer reporting. These caused by a lack of understanding of the information technology related to the easiriess of SPT taxpayer repoeling meant that the higher the rational behaviour of the taxpayer it would higher the level of obedience in SPT taxpayer reporting. The environment had affected the obedience of SPT taxpayer reporting it meant that the better the environment of the taxpæyer, the higher the obedience of the SPT taxpayer reporting. Moreover, the trust level did not affect the obedience of SPT taxpayer reporting; it meant that the trust level of the taxpayer did noe soppoet the taxpayer to obey their tax obedience.
Keywords: obedience of the spt taxpayer reporting, implementation of e-filing, rasional behaviour, environment, trust level