Text

PENGARUH MANFAAT SISTEM PELAPORAN PAJAK SECARA ONLINE TERHADAP KEPATUHAN PELAPORAN PAJAK OLEH WAJIB PAJAK DI KPP PRATAMA CIMAHI

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

EFFECT OF'L/,X BENEFITS REPORTING SYSTETv_ FOR O\LINE TAX CON4PLIANCE REPORTING BY THE TAX?AYER IN LTO PRATAMA CIMAHI By: Eka Sutriasari The author conducted a study rvith the objective of identilying the Lenefits of online tax reporting system, to determine the compliance of taxpayers in their tax reporting, to det:rmine the intluence of online L1x repo,ting system for cornpliance of taxpayers in the KPP Pratama Cilnahi. The research method is descriptive method, rvhere data are collected hased on objec real, then processed and analrzed so that ditari a concrusion. Techniques of data collection is done by way ofa questionnaire distrjiruted to the taxpayer listed ol1 the National Tax Office Cimahi and wa wan rvay rvith the tax man. Data obtained by using a questionnaire prepared by using statistical anarysis and Pearson product r,roment coelficient correlates analysis, hypothesis testing, and analysis of the coefficient of detennination. Results ben:lited fronr the tax benefits of an online reporting sl/stem is 75.56%. From the rotal score divided by the nut:rber of respondents score rnultiplied b1, 1000.,ir, *,here the numbe. of respondents score is 1889 divided by 2500 Tax reporting compliance by taxpayers in the KPP Cimahr Agency is 75.36% r.vhich is the result obtained frorn tlie total scori: of respcndents div.ded by the score multiplied by 10096, ie 1884 divided b_v 2500. Where these results indicate good or tairly good Effect of the benefits :f online tax reponirrg syste,n of ta.i reporting conrpliance by corporate taxpayers in Cirnahi KPP can be seen from the calculatron r :0.8187. This shorvs that there is a strong and posrt:i.c relationshin betri,een the berreflts olonline tax reportrng system rvith t.x r(tpcrtlng cornpliance in KPP Cimahi. Based on a significant level of 95% and N: 5C, t66"1r is equal to 2.01. When compared Tpirrrrfcsnrajr of 6.9278 rvith? Za rrahel Tlleu thituns> tso6"6then t'Io is relected mcalls that there is s.gnificant infl(rer.ce ol tax audits and conrplrance Tax l-genc1'. KD : 67.029', means tllat the benefits of online tari reporling systeln w.th tax reporting cornJ,liance by laxpayers in the KPP Cimahi Agency is 6'7,02o/o wl.rle the remarning 32 97oh influenced bv oiher ietctors outside the study. l