Analysis of Implementation of E-Filing on Individual Taxpayer Compliance

Susilawati Susilawati; Grayce Ayu Shellyolita Nahampun

doi:10.98765/apjbet.v5i01.73

Susilawati Susilawati Prodi Akuntansi, Politeknik Negeri Medan
Grayce Ayu Shellyolita Nahampun Prodi Akuntansi, Politeknik Negeri Medan

DOI: https://doi.org/10.98765/apjbet.v5i01.73

Keywords: e-Filing, Taxpayer Compliance, SPT

Abstract

The research is entitled " Analysis of Implementation of E-Filing on Individual Taxpayer Compliance". This study aims to determine the effect of the e-Filing system on individual taxpayer compliance at the Kantor Pelayanan Pajak Pratama Balige. The population in this study were individual taxpayers at the Kantor Pelayanan Pajak Pratama Balige in 2021, amounting to 196,361 people and the sample taken using the slovin formula consisting of 98 individual taxpayers. Data collection techniques by distributing questionnaires to individual taxpayers at the Kantor Pelayanan Pajak Pratama Balige. Data is processed using SPSS version 25. The analytical method used in this study was descriptive analysis method, simple linear regression, correlation coefficient method and coefficient of determination. The results of the R Square measurement show that e-Filing has a positive and significant effect of 65,3% on individual taxpayer compliance at the Kantor Pelayanan Pajak Pratama Balige. The correlation coefficient value of 0.614 means that it has a strong and positive effect.