PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN BAGI WAJIB PAJAK TERHADAP KUALITAS PELAYANAN ADMINISTRASI PERPAJAKAN (Studi pada Wajib Pajak di Kantor Pelayanan Pajak (KPP) Pratama Surabaya Wonocolo)

Abstract

This research aimed to examine the effect of tax electronic system implementation on the quality of administration service for the taxpayers in Indonesia, which was considered low, especially in the city of Surabaya at Pratama Tax Office Wonocolo. Furthermore, the electronic systems discussed consist of e- Filing, e-Billing, and e-Registration implemented as the tax administration service at WPOP (personal taxpayers) moderate with an understanding of the internet as moderating. These three electronic systems become the independent variable, besides the dependent variable of this research used quality of tax administration service. This research used quantitative with explanatory research. Meanwhile, the number of samples was 100 respondents of personal taxpayers at KPP Pratama Wonocolo Surabaya. This research used the Likert scale, which produces numerical data analyzed by multiple linear analysis with SPSS 20. Moreover, the research result showed that e-filing and e-billing variables had a significant effect on the quality of tax administration service, while the variable of e-registration did not affect the quality of tax administration service.