<![CDATA[ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsial dan simultan terhadap penerapan sistem e-filing dan pemahaman perpajakan terhadap kepatuhan wajib pajak baik secara berbentuk CV dan koperasi yang terdaftar di KPP Pratama Makassar Barat. Jenis penelitian ini adalah penelitian kuantitatif. Metode analisis mengunakan uji statiktik regresi linear berganda. Hasil penelitian menunjukkan (1) penerapan system e-filling berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, (2) pemahaman perpajakan berpengaruh positif dn signifikan terhadap kepatuhan wajib pajak, (3) penerpan system e-filling dan pemahaman perpjakan secara simultan berpengaruh positif dan signifkan terhadap kepatuhan wajib pajak berbentuk CV dan koperasi yang terdaftar di KPP Pratama Makassar Barat. Kata kunci : Penerapan sistem e-filing, pemahaman perpajakan, kepatuhan wajib pajak. ABSTRACT The purpose of this study was to determine the partial and simultaneous effect on the implementation of the e-filing system and taxation on taxpayer compliance in the form of CV and cooperatives registered at KPP Pratama Makassar Barat. This type of research is quantitative research. The method of analysis using multiple linear regression statistical test. The results showed (1) the application of the e-filling system had a positive and significant effect on taxpayer compliance, (2) the understanding of taxation had a significant positive effect on taxpayer compliance, (3) the implementation of the e-filling system and the understanding of taxation simultaneously had a positive and significant effect on taxpayer compliance in the form of CV and cooperatives registered at the West Makassar KPP Pratama. Keywords: Application of e-filing system, understanding of taxation,]]>
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