Pengaruh Sistem Perpajakan dan Teknologi Perpajakan Terhadap Kemudahan Pelaporan Wajib Pajak pada KPP Bukittinggi

Abstract

This study aims to determine the effect of the Taxation System and Taxation Technology on the Ease of Taxpayer Reporting at Bukit Tinggi KPP both partially and simultaneously. The population in this study are all individuals who are classified as Individual Taxpayers (WPOP) who are still active in paying their tax obligations and are registered at KPP Pratama Bukit Tinggi, amounting to 79,229 WPOP and as many as 100 registered Personal Taxpayers are registered. at the Bukittinggi Pratama Tax Office (West Sumatra). This research uses an associative approach. Data collection techniques used by questionnaire media, interview methods, and observation. Data analysis techniques in this study used multiple linear regression. The results of this study indicate that the value of t arithmetic for X1 (3.894> 1.984) and Sig (0,000 <0.05), then the taxation system has a positive and significant effect on the ease of reporting taxpayers. For the t value for X2 (11,100> 1,984) and Sig (0,000 <0,05), thus taxation technology has a positive and significant effect on the ease of reporting taxpayers. From the ANOVA test or the F test, a Fcount of 90.780 was obtained with a significance level of 0,000. So Fcount> Ftable (90.780> 3.09) or sig F <5% (0,000 <0.05). This means that simultaneously the taxation system variable and taxation technology has a positive and significant effect on the ease of reporting taxpayers.

This study aims to determine the effect of the Taxation System and Taxation Technology on the Ease of Taxpayer Reporting at Bukit Tinggi KPP both partially and simultaneously. The population in this study are all individuals who are classified as Individual Taxpayers (WPOP) who are still active in paying their tax obligations and are registered at KPP Pratama Bukit Tinggi, amounting to 79,229 WPOP and as many as 100 registered Personal Taxpayers are registered. at the Bukittinggi Pratama Tax Office (West Sumatra). This research uses an associative approach. Data collection techniques used by questionnaire media, interview methods, and observation. Data analysis techniques in this study used multiple linear regression. The results of this study indicate that the value of t arithmetic for X1 (3.894> 1.984) and Sig (0,000 <0.05), then the taxation system has a positive and significant effect on the ease of reporting taxpayers. For the t value for X2 (11,100> 1,984) and Sig (0,000 <0,05), thus taxation technology has a positive and significant effect on the ease of reporting taxpayers. From the ANOVA test or the F test, a Fcount of 90.780 was obtained with a significance level of 0,000. So Fcount> Ftable (90.780> 3.09) or sig F <5% (0,000 <0.05). This means that simultaneously the taxation system variable and taxation technology has a positive and significant effect on the ease of reporting taxpayers.