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PENGARUH SOSIALISASI PENERAPAN e-FAKTUR PAJAK PERTAMBAHAN NILAI TERHADAP TINGKAT KEPATUHANWAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT THE EFFECT OF SOCIALIZING THE APPLICATION OF VALUE ADDED TAX E-INVOICE TO TAXPAYER COMPLIANCE LEVEL Written By : Cindy Fricilya Simanjuntak NIM : 1332115 Research aims to understand socialization the application of e-faktur value-added tax and taxpayer compliance rate to and to know how influence socialization the application of e-faktur tax added of value on taxpayer compliance rate to.In pasrsial of the moon januari-jun before the general use of e-faktur and july - december after the use of e-faktur in the tax office pratama Soreang. In this research the use writers the method of analysis descriptive, analysis a correlation coefficient, analysis the coefficients determination, regression analysis simple, and the t.Based on the research done that has been done, we can see that before and after the use of tax e-faktur always experience a small increase.Based on the calculation of statistical analysis with the program spss 16 so known that socialization the application of e-faktur value-added tax was is the significant in partial the results of the analysis descriptive showed that the value of 4.1310 efaktur minimum , value maximum e-faktur of 9.1310 , the average score e-faktur of 5.531410 and value std deviation of 1.8070210 .Compliance taxpayers value of 1.8010 minimum , maximum value of 4.2310 , the average score obedience is obligatory tax as much as 2.525210 and value std deviation of 9.181659 .A correlation coefficient of 0,923 the correlation powerful and positive .The coefficients determination of 85.2 % to yield regression namely y = ( -6.848e8 ) + 0.469 .And based on the results of the t obtained t-hitung & gt; t-tabel namely 4.791 > 2,132 so hypothesis ha received and ho rejected . Keywords : Socialization, the application of taxe-faktur value, compliance taxpayers