The Effect of the Tax E-System on the Level of Taxpayer Compliance of Private Persons in Paying Taxes (Case Study at Bandung Cicadas Tax Service Office)

Authors

  • Citra Modi W*, Destry Fatmawati, Nur Fitriyani Awaliyah, Seni Agustin, Fitri Sukmawati

Abstract

This research aims to test the effect of the application of tax e-system on the compliance of Private
Person Taxpayers registered with the Tax Service Office (KPP) Pratama Bandung Cicadas. The
factors tested in this study were e-system taxation as an independent variable and taxpayer
compliance as dependent variables. The research method used is quantitative method in the form
of survey research with data collection techniques in the form of questionnaires. This study uses
a simple random sampling method in determining the number of samples. Data collection is
carried out by field studies through questionnaires as a research tool spread to 100 Taxpayers
registered with Pratama Bandung Cicadas Tax Service Office (KPP) using ordinal scale. The
analysis tool used is SPSS version 20. Tests performed include: descriptive statistics, classic
assumptions, simple linear regression analysis, validity and reliability, determination coefficient,
F test, and t test. The results showed that the implementation of the tax e-system had an effect on
the compliance of Private Person Taxpayers. T test results on regression model obtained
variable significance value influence e-system taxation.

Published

2020-10-17

Issue

Section

Articles