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PENGARUH PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA BANDUNG CIBEUNYING

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ABSTRACT THE INFLUENCE OF THE APPLICATION OF E-FILING TOWARD TAXPAYERS COMPLIANCE IN PRATAMA TAX SERVICE OFFICE CIBEUNYING BANDUNG Written By: Friscaline Elisabeth NIM : 1232167 The background problem in this research was in 2015 taxpayers who reported the annual tax return of income by taxpayers classified as low an e-filing services are still not too interested by taxpayers. The purpose of this research is to know the application of e-filing, to know the compliance of taxpayers in conveying annual tax return in Pratama Tax Service Office in Cibeunying, Bandung. And to know th influenced of the application of e-filing toward taxpayers compliance in Pratama Tax Service Office in Cibeunying, Bandung. The sampling techniques used in this research was purposive sampling, the researcher used 45 respondents. The data used in this research is the primary data. The research method used is qualitative method were the data will be processed in the grab of questionnaire which is then distributed to the taxpayers personally the next is the researcher cultivate such data to analyse the problem. The application of e-filing by 2016 included in level/good size with an average of 4.1611. Taxpayers compliance in conveying annual tax return in Pratama Tax Service Office Cibeunying, Bandung. Included inlevel/high size with an average of 4.1705. the application of e-filing at Pratama Tax Service Office Cibeunying, Bandung had significantly effect to taxpayers compliance of personal i.e. the amount was 0.375. Keywords: e-filing, compliance, taxpayer