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.