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PENGARUH SISTEM INFORMASI DIREKTORAT JENDERAL PAJAK DAN PENERAPAN E-SPT TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK BANDUNG PRATAMA KAREES

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ABSTRACT EFFECT OF DIRECTORATE INFORMATION SYSTEM GENERAL OF TAX AND E-SPT APPLICATION TO THE COMPULSORY OF TAXPAYERS PERSONAL PEOPLE IN KANTOR PELAYANAN PAJAK BANDUNG PRATAMA KAREES Written By : Bella Vista Handayani 1332047 The results of this research is to find out how the implementation of information systems directorate general tax and how the application of e-SPT results from know the information system directorate general tax and the application of eSPT at the Office of Tax Service Karees Bandung. This research is done by using descriptive method which means to describe and discuss the object under study based on facts. The sample selection method used in this study is Incidental Sampling. Technique of collecting data is done by applying kuisoner, and data required by writer. Quizoner data is processed using spss, Pearson Product Moment in chelation coefficient analysis, multiple linear analysis, hypothesis test, simultaneous test. Based on the result of research, the influence of information system of directorate general of tax at karees tax office has been done well, it can be seen from 4 indicator with Mean value (M = 3,78). Based on the results on the implementation of e-SPT has been implemented well, this can be seen from the 6 indicators Mean value (M = 3.97), as well as from the compliance of individual taxpayers with Mean (M = 3.95) of 3 indicators. From the calculation of the magnitude of 0.411 and 0.422 which can show that shows the relationship information system directorate general tax and the application of e-SPT on taxpayer compliance private individuals are positive and the results of the correlation coefficient. The result of multiple analysis with a value of 1.075 indicates a positive and increasing value to the individual taxpayer compliance. Based on the result of hypothesis test, t-count value t-table ie 1.754> 1.678 hypothesis H0 rejected Ha accepted which means can influence on its fall. Based on the simultaneous results with the value of 6.623> 3.195 which means Ha accepted and H0 rejected means can have a significant effect between information systems directorate general tax and the application of e-SPT able to explain the magnitude of compliance taxpayer person. With the value of determinination coefficient 0.22% and the remaining 78% influenced by other factors that have not been discussed in the study. Keyword : directorate information system general of tax, e-spt application, the compulsory of taxpayers personel people