Penerapan Sistem E-Filing Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Kembangan Jakarta Tahun 2020

Abstract

This study aimed to analyze the impact of the implementation of E-Filing system and understanding of taxation on individual taxpayer compliance in KPP Pratama Kembangan Jakarta in the year of 2020. 

The research methodology used is quantitative method with cross section data and primary data obtained from questionnaires. The criteria set for taking the sample in this study are taxpayers who have used E-Filing and are registered in KPP Pratama Kembangan Jakarta and data collection using a questionnaire distributed manually and directly to respondents. The number of questionnaires is 
distributed to 100 respondents. The data analysis technique used is multiple linear regression to test the validity, reliability test, the test model stability, linearity test, normality test, classic assumption test (test multicollinearity, heteroscedasticity test) and hypothesis testing t-statistic and f-statistic to examine the effect together with a significance level of 5%. 

The results of this study show that the adoption of the E-Filing System has a positive and significant effect on the compliance of each taxpayer with a correlation coefficient of 0.319210. Understanding Taxation shows a positive and significant effect on the Compliance of Personal Taxpayers with a effect coefficient of 0.466312. Simultaneous of E-Filing system and taxation understanding have a significant relationship to the variables in the individual taxpayer compliance. Coefficient of determination from this study shows 64% result, it shows that the variations of the independent variables the implementation of E-Filing system and understanding of taxation a able to explain the rise and fall of the dependent variable individual taxpayer is 64%, while the remaining of 36% is affected by other independent variables