Pengaruh Penerapan E-Filling Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak

Authors

  • Siska Yulia Defitri Universitas Mahaputra Muhammad Yamin, Solok
  • Dessofrida Yona Universitas Mahaputra Muhammad Yamin, Solok
  • Witra Maison Universitas Mahaputra Muhammad Yamin, Solok

DOI:

https://doi.org/10.36636/jogiv.v2i2.468

Keywords:

E-filling, taxpayer awareness, taxpayer compliance, Information Technology, Taxation

Abstract

Government revenue from taxes is a source of government revenue that can be used for development, both for economic and infrastructure aspects. In order to achieve this maximally, a qualified system and awareness are needed by taxpayers in making payments. This study aims to determine and describe the effect of the application of e-filling and taxpayer awareness on taxpayer compliance. This research was conducted by surveying techniques and using primary data by distributing questionnaires. Regression testing, t test and R Square were carried out to answer the hypothesis using the SPSS statistical application tool. The results of this study indicate that e-filling has a significant effect on taxpayer compliance, but taxpayer awareness does not have a significant effect on taxpayer compliance, but simultaneously. The use of the system has an impact on increasing tax revenues, this makes it easier for taxpayers to report their taxes, but the awareness of taxpayers is not a trigger in increasing taxpayers to pay and report their taxes because the executor is in the organization's treasurer to work.

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References

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Published

2020-09-11

How to Cite

Defitri, S. Y., Yona, D., & Maison, W. (2020). Pengaruh Penerapan E-Filling Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak . Journal of Governance Innovation, 2(2), 175-190. https://doi.org/10.36636/jogiv.v2i2.468