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PENGARUH PENERAPAN E-FILING TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KPP PRATAMA CIMAHI

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ABSTRACT THE EFFECT OF THE APLICATION OF E-FILLING ON THE INCREASE IN TAX REVENUE ON KPP PRATAMA CIMAHI Written by: Ivan Tri Setiadi Pakpahan NIM: 1932171 The purpose of this study was to determine the effect of the application of e-filing to tax revenue at the Cimahi Pratama Tax Office. The research method used is an explanatory method with a ratio data approach. Where the independent variable in this study is the application of e-filing, while the dependent variable in this study is tax revenue. The data used in this study came from secondary data, namely by obtaining data from the Cimahi Primary Tax Office for the 2014-2018 period. The statistical test used in this study is regression analysis. The sample in this study amounted to five periods. The results showed that the application of e-filing had a significant effect on tax revenue with an influence contribution of 66.8% with a level of correlation marked positive where the better the application of e-filing, the higher the tax revenue would be. Keywords: implementation of e-filing, tax revenue.