The Effect of E-Filing Implementation on Taxpayer Compliance at the Sorong Primary Tax Office (KPP Pratama Sorong)

Nensi Pakabu’ (Program Studi Akuntansi, Universitas Negeri Makassar, Makassar)
M.Ridwan Tikollah (Program Studi Akuntansi,Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)
Kartika Septiary Pratiwi Musa (Program Studi Akuntansi,Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)

Economics and Business Journal
Vol. 4 No. 6 (2026): September

This study aimed to analyze the effect of E-Filing implementation on taxpayer compliance at KPP Pratama Sorong. The study employed a quantitative approach by distributing questionnaires to individual taxpayers who use the E-Filing system. The sample consisted of 100 respondents selected using purposive sampling. Data were analyzed using descriptive statistics, data quality tests, normality tests, simple linear regression, and hypothesis testing. The results showed that E-Filing implementation had a positive and significant effect on taxpayer compliance. The ease of use, perceived benefits, system security, and accessibility of E-Filing encouraged taxpayers to fulfill their tax obligations more effectively. This study confirms that E-Filing plays an important role in improving taxpayer compliance at KPP Pratama Sorong; therefore, efforts to enhance the quality of electronic tax administration systems should be continuously maintained