DAMPAK PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK (KPP) KANTOR WILAYAH JAKARTA SELATAN

Martini, Martini
Penawang, Stephanus Yoseph
Budi Purnomo, Taqwa Putra

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT
Vol 4 No S1 (2019): Special Issue Tantangan Bisnis di Era Digital

This research was conducted to determine the effect of the implementation of e-system (e-egistration, e-filling, e-SPT and e-billing) taxation on the level of compliance of individual taxpayers in paying taxes. The location of the study was conducted at the South Jakarta Regional Tax Office. This research is a quantitative study using primary data sources. The results showed that, the application of e-Registration and the application of e-Billing had a positive and significant effect on the level of compliance of individual taxpayers, while the application of e-Filling and application of e-SPT did not significantly influence the level of compliance of individual taxpayers. The level of tax compliance can be influenced by the application of e-system by 44.6%, the rest is influenced by other factors outside this study such as service quality, tax penalties and e-invoicing