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PENGARUH PENGGUNAAN e-SPT TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK DI KPP PRATAMA BATAMPENGARUH PENGGUNAAN e-SPT TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK DI KPP PRATAMA BATAM

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ABSTRAK THE EFFECT OF THE USE OF E-TAX RETURN ON TAXPAYER COMLIANCE REPORTING ON STO BATAM Oleh: Kristiani Eka Pratiwi The author conducted a study that aims to determine how the effect of the use of e-tax return on taxpayer compliance reporting on STO Batam. The method used in this research is descriptive method, where the data will be collected based on the real situation in the Tax Office. By distributing questionnaires and analyzed using SPSS 16. Based on the results of the questionnaire that was distributed to each of the respondents, it is known that the level the intensity of the use of e-SPT is in level as well as the high level the intensity of taxpayer compliance reporting is at a level high. In other words, that the use of e-SPT always applied in particular to improve taxpayer compliance in STO Batam. Based on statistical calculation using the formula coefficient of correlation was found r = .655, which means that there is a positive relationship between the strong and the use of e-SPT with taxpayer compliance reporting. Based on the calculation of the coefficient of determination is known that the use of e-SPT has a value of 42.9% contribution towards improving tax compliance in the report, while the rest is influenced by other factors outside of this research.