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PENGARUH PENERAPAN SISTEM E-FILING DAN EBILLING TERHADAP KEPATUHAN WAJIB PAJAK PADA PT. ULTRAJAYA MILK INDUSTRY, TBK.

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ABSTRACT THE EFFECT OF APPLICATION OF E-FILING AND EBILLING SYSTEMS ON TAXPAYER COMPLIANCE IN PT. ULTRAJAYA MILK INDUSTRY, TBK. Written by: Rizky Wiman Purba NIM: 1532197 This study aims to analyze the influence of the application of e-filing and e-billing systems on tax compliance. The method used in this study uses descriptive methods. The application of e-filing system found M = 4.36, the application of e-billing system found M = 4.25, tax compliance was obtained M = 4.39. The effect of applying the e-filing system on taxpayer compliance was found to be r = 0.788 meaning that the application of e-filing systems and taxpayer compliance had a strong relationship. T test = 0 (0 <0.05) means that there is a significant influence between the application of e-filing system to taxpayer compliance. Regression results found Y = 8.859 + 0.781X means that if X has a value of 0, then Y value is 8.859 and if X is raised to 1 then Y will increase by 0.781. The effect of the application of the e-billing system on taxpayer compliance was found to be r = 0.723, which means that the application of e-billing systems and taxpayer compliance has a strong relationship. T test = 0 (0 <0.05) means that there is a significant influence between the application of e-billing system to tax compliance. Regression results found Y = 12,926 + 0.695X means that if X has a value of 0, then Y value is 12,926 and if X is raised to 1 then Y will experience an increase of 0.695. In a simultaneous test between the application of e-filing and e-billing systems to taxpayer compliance found r = 0.8 means that the application of e-filing and ebilling systems to taxpayer compliance has a very strong relationship, the test F = 0 means that there is a significant effect between the application of e-filing and ebilling systems to taxpayer compliance, and multiple linear analysis Y = 7.638 + 0.586X1 + 0.232X2 means that the application of e-filing and e-billing systems has a positive and significant effect on taxpayer compliance. Keywords : application of e-filing system, e-billing, taxpayer compliance.