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All Journal Edukasia : Jurnal Pendidikan Biopedagogia Akuntansi'45 JIFP (Jurnal Ilmu Fisika dan Pembelajarannya)
Listiani Listiani
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Journal : Akuntansi'45

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Pengaruh Penerapan Sistem E-Filing Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Listiani Listiani; Andri indrawan; Hendra Tanjung
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1323

Abstract

This study aims to analyze the effect of implementing the E-Filing system and tax volunteers on individual taxpayer compliance at KPP Pratama Sukabumi using a quantitative method approach. The data collection method in this study is using primary data.  The data analysis technique used is multiple linear regression, based on the results of multiple linear regression, the regression equation Y = 11.106 + 0.459X1 + 0.266X2 is obtained. The results of research and partial hypothesis testing show that the Application of the E-Filing System has a significant effect on individual taxpayer compliance, a significance value of 0.001> 0.05 and a calculated t value of 3.403> t table 1.985, The role of Tax Volunteers has a significant effect on individual taxpayer compliance, a significance value of 0. 000 < 0.05 and the value of f count 3.699> f table 1.985, Simultaneously the E-Filing system and the role of tax volunteers have a significant joint effect on individual taxpayer compliance, the significance value is 0.000 < 0.05 and the value of f count 21.768> f table 3.09.
Co-Authors Almaidah Sri Kusprapti Andri Indrawan Edo Dannyta Sampe Toding Fatmawati Fatmawati Hendra Tanjung Ibrahim Ibrahim Nehru Nehru Nurhidayah Nurhidayah Zulfadli Zulfadli