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PENGARUH DIGITALISASI PEMBAYARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA CIBITUNG

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ABSTRACT THE EFFECT OF DIGITALIZATION OF TAX PAYMENTS ON PERSONAL TAXPAYER COMPLIANCE AT KPP PRATAMA CIBITUNG Written by : Sisilia Yosia NIM : 1732197 This research was conducted to determine the effect of digitizing of tax payments on personal taxpayer compliance at KPP Pratama Cibitung. The method used by the authors in this study is descriptive method, consideration coefficient analysis, coefficient of determination, significance test and simple linear regression analysis. Data obtained by questionnaire to personal taxpayers at KPP Pratama Cibitung and analyzed to get conclusions. The variables studied were the variable digitization of tax payments as an independent variable measured by organizational structure, organizational procedures in the communication process, organizational strategy and information technology, organizational culture of implementing good governance towards individual taxpayer compliance as measured by NPWP registration, calculation and tax payments and bookkeeping and reporting of SPT as the dependent variable. The results showed that digitizing of tax payments at the KPP Pratama Cibitung was in the very good category, and personal taxpayer compliance at the KPP Pratama Cibitung was in the good category. Based on the results showed that the digitization of tax payments has a positive and very strong relationship with taxpayer compliance, as seen from the test results of 0.673. There is also a significant influence between digitizing of tax payments on individual taxpayer with a significant value of 0,000 < 0.05. Keywords: Digitizing Tax Payments, Individual Taxpayer Compliance, KPP Pratama Cibitung