Pengaruh Penerapan e-Registration, e-Filling dan e-Billing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Bukit Tinggi (Sumatera Utara)

Abstract

This study aims to determine the level of influence of the application of e- Registration, e-Filing and e-Billing on the level of compliance of individual taxpayers at the Kantor Pelayanan Pajak Bukit tinggi. This type of research is a type of descriptive research. The population in this study were, all individual taxpayers in the Bukit tinggi Pratama Tax Office with a sample of 40 respondents using the incidental sampling method. The type of data used is the type of quantitative data. The data source in this study is primary data with data collection techniques through questionnaires. The data analysis technique is the multiple regression analysis technique. The results of this study indicate that partially e-Registration variable has no effect on the level of compliance of individual taxpayers with a t value of 1,860 < t table of 2,024. The e-Filing variable influences the level of compliance of individual taxpayers with a value of t count 2,293 > t table is 2,024 and e-Billing variables affect the level of compliance of individual taxpayers with a value of 2,116 t table of 2,024. Simultaneously e-Registration, e-Filing and e-Billing affect the level of compliance of Individual Taxpayers. The value of R Square obtained is 0,260. Which means that the magnitude of the influence of the application of e-Registration, e-Filing, and e-Billing on the Level of Compliance of Personal Taxpayers is 26%.