Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Pengusaha Kena Pajak Badan yang Terdaftar di KPP Pratama Karanganyar)
Abstract
This study aims to know the least or no influence of the application of e -System taxation on
taxpayer compliance in KPP Pratama Karanganyar. The Population in this research is Taxable
Entrepreneur Entity registered in KPP Pratama Karanganyar. The number of samples in the
research that is equal to 100 respondents, with the technique of sampling through purposive
sampling method. Data collection method used is survey method by distributing questionnaires
to obtain primary data, respondents consist of head of accounting or head of tax section. The
data analysis technique used multiple linear regression analysis using SPSS program version
20.00. The results showed that the implementation of e-Registration and e-Filling does not affect
taxpayer compliance,while the application of e-Billing, e-SPT, e-Invoice and e-Nofa to taxpayer
compliance.