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PENGARUH PENGGUNA SISTEM ELEKTRONIK PERPAJAKAN DAN JUMLAH WAJIB PAJAK ORANG PRIBADI PPH 21 TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK SOREANG TAHUN 2014-2016

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ABSTRACT EFFECT OF USER ELECTRONIC TAXATION SYSTEM AND THE AMOUNT OF INDIVIDUAL TAXPAYERS PPH 21 ON TAX REVENUE IN SOREANG TAX SERVICE OFFICE DURING 2014-2016 Written by: Marganda Lumbangaol NIM: 1332016 The purpose of this study was to describe the user electronic taxation system, the amount of individual taxpayers PPh 21 and tax revenue in Soreang tax service office. Another purpose of this research was to find out the influence of user electronic taxation system on tax revenues and the amount of individual taxpayers PPh 21 on tax revenues. The variable in this study are user electronic taxation system and the amount of individual taxpayers PPh 21 as independent variable and the tax revenue as dependent variable. This study uses descriptive method with data processing using linear regression statistics. The population used in this study was a report tax data obtained from Soreang tax office. The sample in this research was data user electronic taxation system, the amount of individual taxpayers PPh 21 and tax revenues during 2014-2016. The results showed that user electronic taxation system in this study experienced increased every year, especially in 2015 increased by 798.28%. The amount of individual taxpayers PPh 21 has increased every year, especially in the year 2016 increased by 14:18%. Tax revenue each year has increased, especially in 2016 amounted to 26.55%. User electronic taxation systems has no significant effect on tax revenues with significant value for 0467> 0.05. The amount of individual taxpayers PPh 21 has no significant effect on tax revenues with a significant value of 0.147> 0.05. Keywords: User electronic Taxation Systems, the amount of individual taxpayers PPh 21, Tax Revenue