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PENGARUH PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK PADA RUMAH SAKIT ADVENT BANDUNG

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ABSTRACT INFLUENCE OF THE APLICATION OF E-FILING TOWARDS TAXPAYER COMPLIANCE AT BANDUNG ADVENTIST HOSPITAL Written by: Rahel Febryanti Sagala 1332050 E-filing was a system that granted the Directorate General of taxes to taxpayers to simplify reporting and tax calculation. While the taxpayer compliance was a mandatory tax stance against tax rules that had been set in complying with tax obligations. This research aims to know the extent of the influence of the e-filing system created to improve taxpayer compliance at Rumah Sakit Advent Bandung. Data analysis using simple linear regression, correlation coefficients of Pearson Product Moment, and test hypotheses. The results of the data analysis linear regression obtained was simple with the value of the b (beta) positive values indicate improved 0.416 on variable (Y). If the variable X or the implementation of e-filing the higher then the variables Y or compliance taxpayers higher. According to the results the coefficient of Pearson Product Moment, that there was a strong link between the variable X with variable Y of 0.416 which shows that the higher the implementation of e-filing eating increasingly higher taxpayer compliance. Hypothesis test results indicate that significant value i.e. 0.003. Hypothesis test results less than 0.05, i.e. 0.003 < 0.05. From the results of testing this hypothesis suggests that Ho was rejected and the Ha are received. Of the overall results of the study it can be concluded that the existence of the influence between the implementation of e-filing against taxpayer compliance at Rumah Sakit Advent Bandung. Keywords: Application of e-Filing, Taxpayer Compliance