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PENGARUH PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KOTA SOREANG

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ABSTRACT This study aims to determine how the influence of the application of E-Filling on individual taxpayer compliance, the research method used in writing this thesis is descriptive method, where data is collected, then processed, analyzed and then concluded. Data collection techniques by distributing questionnaires to individual taxpayers registered at the Soreang Primary Tax Office. Based on the test results the correlation coefficient of 0.709 means that it is at the level of a strong relationship. Based on the results of the hypothesis test it can be seen that the value of t count (6.967)> t table (2.011) with a significant value (p value) 0,000 <α (0.05), so it can be concluded that H0 is rejected and Ha is accepted, meaning that there is influence significant between the application of E-Filling to the compliance of individual taxpayers in paying taxes. The value of the coefficient of determination (R2) = 0.703 means that the application of E-Filling to individual taxpayer compliance has a contribution of 50.3%, while the remaining 49.7% is influenced by other factors outside of this study. Simple regression test results Y = 1,301 + 0,721X, meaning that if the implementation of E-Filing does not exist then Compliance with individual Taxpayers already exists for 1,301 units, and if the EFiling System rises by one unit then Compliance with tax payers will increase by 0,721 units. Keywords: System E-Filling, Taxpayer Compliance.