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PENGARUH PENERAPAN E-SPT DAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT PADA KANTOR PELAYANAN PAJAK PRATAMA CIMAHI

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ABSTRACT EFFECT OF APPLICATION E-SPT AND E-FILING OF COMPLIANCE IN INDIVIDUAL TAXPAYERS SPT REPORT ON STO CIMAHI Written By: Saut Salmon Larson Hutauruk NIM: 1132184 This study aimed to determine whether there was a significant effect of e-SPT and e-filing to the individual taxpayer compliance in the reporting of SPT as well as to determine how much influencwasis either partially or simultaneously. The research was conducted at STO Cimahi.This research uses descriptive method with approach survey. The collection of data and information held by the field study through questionnaires as a research tool distributed to taxpayers Personal listed on STO cimahi .The object of this research was the application of e-SPT and e-filing. The data used for this study was qualitative data that quantified using a Likert scale, which was converted into data intervals and analyzed using multiple regression analysis. Based on the partial results of the analysis that there was significant influence between the variables of e-SPT (X1) to tax compliance in reporting SPT (Y) with a total effect of 24.20% with a positive direction and there was significant influence between the variables of e -filing (X2) to tax compliance in Report SPT (Y) with a total effect of 9.00% with a positive direction. Based on the results of simultaneous analysis concluded that there was significant influence between the variables of e-SPT (X1) and application (X2) to tax compliance preformance reported SPT (Y) by 33.2%, while the influence of other variables that not observed are amounted to 66.8%. Key Words : e-SPT, E-Filing, Tax Payer Compliance.