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

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ABSTRACT THE IMPACT OF E-FILLING SYSTEM IMPLEMENTATION TOWARD COMPLIANCE OF INDIVIDUAL TAXPAYERS ATPRATAMA BANDUNG TEGALLEGA TAX OFFICE Arranged by : Ucha Tri Meitha Nim : 1732095 This study aims to determine how the influence of the application of E-Filling 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, ortained 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 EFilling system has an effect on taxpayer compliance. Keywords: E-Filling system, Taxpayer Compliance