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PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG CIBEUNYING

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ABSTRACT THE IMPACT OF E-FILLING SYSTEM IMPLEMENTATION TOWARD COMPLIANCE OF INDIVIDUAL TAXPAYERS AT PRATAMA CIBEUNYING TAX OFFICE Arranged by : Sry Rama Nella Br Barus Nim: 1432110 This study aims to determine how the influence of the application of EFilling system to the taxpayer compliance of individuals. Quantitative method used in this research is questionnaire analysis. the sample technique used is nonprobably sampling (incidental sampling). The analysis used is correlation coefficient analysis, simple regression analysis, determination coefficient analysis and hypothesis testing. This study used 77 respondents. All statements used are valid and reliable. Based on the results of data processing has been done, obtained correlation coefficient value of 0.451 and a simple regression is Y = 16.377 + 0.344X. In determination coefficient analysis 20.3%, while the rest of 79.7% influenced by other factors. from the hypothesis testing can be concluded that t count> t table (4.375> 1.66543) then ha accepted which means that the E-Filling system has an effect on taxpayer compliance. Keywords: E-Filling System, Taxpayer Compliance.