Akuntansi'45
Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi

Pengaruh Penerapan Sistem E-Filing Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Listiani Listiani (Unknown)
Andri indrawan (Unknown)
Hendra Tanjung (Unknown)



Article Info

Publish Date
24 Nov 2023

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.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Niaga (Kerugian), Notariat, Bidang Ekonomi Lain Yang Belum Tercantum, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, ...