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PENGARUH PENERAPAN E-SPT TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT PADA KPP PRATAMA BANDUNG BOJONAGARA

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ABSTRACT THE IMPACT OF E-SPT IMPLEMENTATION FOR PERSONAL TAXPAYERS ' TAX COMPLIANCE IN REPORTING OF THE SPT IN KPP PRATAMA BANDUNG BOJONAGARA Written by: Manampin Sinaga NIM : 1632168 (Accountancy department, Faculty of Economics, Adventist University of Indonesia) This research was conducted to study the level of application of e-SPT used by individual taxpayers. Mandatory level of payment of individuals in SPT reporting. 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 and analyzed to get conclusions. The population used in this study is the individual taxpayer requested at the KPP Pratama Bandung Bojonagara. Based on the results of a recognized questionnaire regarding the application of e-SPT by individual taxpayers and compilation of individual taxpayer levels, they are compliant and announced well. In other words, the respondent agrees to use e-SPT and individual taxpayers at the Bandung Bojonagara Tax Office who are compliant to report the SPT. Based on a comparative analysis of the coefficient r = 0.366 found, which means a low relationship between the adoption of e-SPT and submission of compulsory personal taxpayers reporting on the tax return. Based on the calculation agreed by the E-SPT which contributed to the personal tax liability when reporting the SPT of 13.4% (r² = 13.4%) while the rest was contributed by other factors not shown in this paper. Keywords: application of e-SPT, taxpayer compliance of private persons