PENGARUH PENERAPAN E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine and analyze the effect of E-Filing implementation, tax understanding level and taxpayers’ awareness on personal taxpayers’ compliance. While the research data sources were primary data, which were taken through questionnaires. The questionnaires were distributed to the sample. Moreover, the population was personal taxpayers who had business or were freelance at KPP Pratama Surabaya Sukomanunggal. Furthermore, the data collection technique used non- probability purposive sampling. In line with that, there were 62 personal taxpayers as a sample. Additionally, the data analysis technique used multiple linear regression with SPSS. The research result concluded that as follows: 1) E-Filing implementation did not affect and had insignificant effect on personal taxpayers’ compliance at KPP Pratama Surabaya Sukomanunggal, 2) tax understanding level had a positive and significant effect on personal taxpayers’ compliance at KPP Pratama Surabaya Sukomanunggal, and 3) taxpayers’ awareness had a positive and significant effect on personal taxpayers’ compliance at KPP Pratama Surabaya Sukomanunggal.
Keywords: e-filing, understanding, awareness, compliance