Text

PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI PT. ULTRAJAYA MILK INDUSTRY, TBK.

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE IMPLEMENTATION OF E-FILING SYSTEM ON TAX COMPLIANCE AT PT ULTRAJAYA MILK INDUSTRY, TBK. Written by: Monica Astria Simatupang Nim: 1732189 This research was conducted to determine the effect of the application of the efiling system on taxpayer compliance at PT Ultrajaya Milk Industry, Tbk. This research was conducted using descriptive method, data obtained through actual conditions, the process of the respondents, the data used are primary data, with a questionnaire to 30 respondents at PT. Ultrajaya Milk Industry & Trading Company, Tbk. Data analysis using correlation coefficient analysis, coefficient of determination, t test, and simple regression analysis. Tax officials are implementing the e-filing system based on the principles of a professional work culture with signs of an employee code of ethics in accordance with the Directorate General of Tax's decision to pay taxes on time. Based on statistical analysis, it is known that the correlation coefficient r = 0.832, in the very strong category. The t-count hypothesis test obtained is more than the t-table of 1.697 means that Ho is rejected, Ha is accepted. This means that the application of the e-filing system has a significant effect on taxpayer compliance at PT Ultrajaya Milk Industry, Tbk. The correlation coefficient of R 0.832 means that the contribution of tax service quality to taxpayer compliance is 69.3% and if the application of the e-filing system increases by one unit, taxpayer compliance will increase by 0.839 units, meaning that the application of the e-filing system has a positive effect on compliance. taxpayers at PT. Ultrajaya Milk Industry, Tbk. Keywords: Application of e-filing System, Taxpayer Compliance