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All Journal Economics and Business Journal
Nensi Pakabu’
Program Studi Akuntansi, Universitas Negeri Makassar, Makassar
Economics, Econometrics & Finance

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The Effect of E-Filing Implementation on Taxpayer Compliance at the Sorong Primary Tax Office (KPP Pratama Sorong) Nensi Pakabu’; M.Ridwan Tikollah; Kartika Septiary Pratiwi Musa
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.497

Abstract

This study aimed to analyze the effect of E-Filing implementation on taxpayer compliance at KPP Pratama Sorong. The study employed a quantitative approach by distributing questionnaires to individual taxpayers who use the E-Filing system. The sample consisted of 100 respondents selected using purposive sampling. Data were analyzed using descriptive statistics, data quality tests, normality tests, simple linear regression, and hypothesis testing. The results showed that E-Filing implementation had a positive and significant effect on taxpayer compliance. The ease of use, perceived benefits, system security, and accessibility of E-Filing encouraged taxpayers to fulfill their tax obligations more effectively. This study confirms that E-Filing plays an important role in improving taxpayer compliance at KPP Pratama Sorong; therefore, efforts to enhance the quality of electronic tax administration systems should be continuously maintained
Co-Authors Kartika Septiary Pratiwi Musa M.Ridwan Tikollah