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

Melly Melantiani (Universitas Sultan Ageng Tirtayasa)
Andi Andi (Universitas Sultan Ageng Tirtayasa)
Kurniasih Dwi Astuti (Universitas Sultan Ageng Tirtayasa)

Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Vol 1, No 1 (2026)

This study aims to determine the effect of the implementation of the e-filing system and tax understanding on the compliance of individual taxpayers at the Pandeglang Pratama Tax Service Office. The population in this study were all ASN taxpayers at the Pandeglang Pratama Tax Service Office, and the sample used was 99 ASN Taxpayers. This study is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis used is Multiple Linear Regression. The results of this study indicate that the implementation of the e-filing system and tax understanding have an effect on the compliance of individual taxplayers.