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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) KAKIFIKOM : Kumpulan Artikel Karya Ilmiah Fakultas Ilmu Komputer Accounting and Business Journal Ulead : Jurnal E-pengabdian J-ISCAN : Journal of Islamic Accounting Research Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Sahputra, Hendra
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Other

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Journal : Accounting and Business Journal

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THE IMPLEMENTATION OF E-FILING SYSTEM EFFECTS ON TAXPAYER COMPLIANCE IN SUBMITTING ANNUAL SPT AT DGT REGIONAL OFFICES, NORTH SUMATRA I Sari, Ayu Kurnia; Sahputra, Hendra; Aulia, Aulia
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4065

Abstract

The level of taxpayer compliance is still low in submitting the Annual SPT. There are still many taxpayers who have not implemented or utilized the use of the e-filing system. The formulation of the problem is whether the application of the E-filing system has an effect on taxpayer compliance in submitting annual tax returns at the North Sumatra DGT Regional Office. The results of this study are based on simple linear regression analysis, the variable of the application of the e-filing system has a positive and significant effect on taxpayer compliance in submitting the Annual Income Tax Return in the Regional Tax Office of North Sumatra I. This can be proven by the Adjusted R Square value obtained by 0.869, which means that the effect of implementing the e-filing system on taxpayer compliance is 86.90%. The remaining 13.1% is influenced by other factors other than the factors used in this study. based on the results of the t test, the significance value of the hypothesis is smaller than the level of significance, namely 0.000 < 0.05. This means that the implementation of the e-filing system has a significant effect on taxpayer compliance in the North Sumatra Regional Tax Office I.
Co-Authors Anna Basriyani Aulia Aulia Basriani, Anna Batubara, Muhammad Iqbal Dianita, Tabah Giawa, Pascahlis Hartanti Dewi Hutabarat, Indra Setiawan Hutabarat, Putra Kaslin Hutabarat, Sinta Veronika Hutagalung, Heriyawan Indradewa, Rhian Lubis, Dicky Syahputra Panggabean, Nanda Pratama Pohan, Khiril Safli Romanus Damanik Sagala, Masdiana Sari, Ayu Kurnia Siagian, Novriadi Antonius Sikumbang, Amaludin Silitonga, Parasian D.P Sinaga, Nelly Azwarni Tanjung, Alfansuri