Analisis Kepatuhan Wajib Pajak Sebelum dan Sesudah Penerapan Sistem E-Filing pada Kantor Pelayanan Pajak Pratama Medan Polonia

Abstract

The purpose of this research is to find out whether there is a level of taxpayer compliance before the e-filing system and after the e-filing system in submitting the Annual Tax Return and to find out the factors causing taxpayer compliance after the e-filing system. The type of research used is descriptive. The population in this study were taxpayers who reported SPT in 2018 as many as 57,886 individual taxpayers. The sample in this study is data on taxpayer compliance in reporting annual tax returns from 2009-2018 and 100 individual respondents who report annual tax returns at the KPP Primary field in Polonia. The type of data used is quantitative. The data source used is secondary and primary data. Data collection techniques are documentation and interviews. The data analysis technique is descriptive. The results of the study show the number of Taxpayers report SPT after the effective e-filing system has increased by 13.886%. While the reasons for taxpayers are more compliant, namely due to timeliness, time efficiency, security and confidentiality, ease of work, information technology readiness, and socialization and training.