PENGARUH PENERAPAN E-FILLING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Surakarta)

Abstract

The purpose of this research are to know the influence e-filling implementation
and taxpayers awareness toward the annual notice of personal taxpayers compliance
at KPP Pratama Surakarta. This research is a surveying study in the taxpayers
which have registered at KPP Pratama Surakarta. All of taxpayers who use e-filling
at KPP Pratama Surakarta become population of this research with 100 samples.
The data use quantitative and qualitative, the data also colected by questinonnaires
and literatures. Research instrument test to analize data use classical assumption
test, multiple regression, T- F test, and coeffisien determination test (R2). The
Analysis result obtained determination coefficient R2 = 0,516, it means the influence
variable of e-filling implementation and taxpayers awareness toward the annual
notice of personal taxpayers compliance is 51.6%. F Test Result shows positive
influence and significance simultaneously toward annual notice of personal
taxpayers compliance. E-filling implementation and taxpayers compliance have
positive influence and significance toward annual notice of personal taxpayers
compliance. The awareness taxpayers have positive influence and significance
toward annual notice of personal taxpayers compliance.
Keywords: e-filling implementation, taxpayers compliance, annual notice of personal
taxpayers compliance