JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Vol 5 No 2 (2025): Agustus

Pengaruh E-Filing, Dan Peran Relawan Pajak Terhadap Kepatuhan Pelaporan SPT Wajib Pajak Pada KPP Lamongan

Sari, Cici Avita (Unknown)



Article Info

Publish Date
30 Aug 2025

Abstract

The study aims to determine the Effect of E-Filing and Tax Volunteers on Taxpayer SPT Reporting Compliance at the Lamongan Tax Office (KPP) located at Jl. Raya Sunan Giri No. 72, Beringin, Tumenggungan, Lamongan. This study is a survey with quantitative research. The population in this study are Individual Taxpayers who have been registered at the Lamongan KPP. Sampling uses a Purposive Sampling technique and a sample of 100 respondents was obtained using the Slovin formula. Data collection techniques in this study use interviews and questionnaires. Data analysis used is a validity test, reliability test, multiple linear regression analysis, classical assumption test, R2 determination coefficient test, and hypothesis testing through the t test which is used to determine the Effect of E-Filing and the Role of Tax Volunteers partially on Taxpayer SPT Reporting Compliance at the Lamongan KPP. From the analysis results obtained the results of the t-test variable t arithmetic = 3,722 > t_table = 1,290 which states that E-Filing has an effect on Taxpayer SPT Reporting Compliance. The Role of Tax Volunteers variable t arithmetic = 4,695 > t_table = 1,290 which states that the Role of Tax Volunteers has an effect on Taxpayer SPT Reporting Compliance. While the R Square of 0,986 shows that 98,6% of the Taxpayer SPT Reporting Compliance variable is influenced by E-Filing and the Role of Tax Volunteers. While the remaining 1,4% is influenced by other variables not studied. Keywords: E-Filing, The Role Of Tax Volunteers, And Taxpayer SPT Reporting Compliance, Taxpayer Awareness, Taxpayer Compliance.

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Journal Info

Abbrev

JAPP

Publisher

Subject

Economics, Econometrics & Finance

Description

JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat ...