Effect of Use E- System Taxation and Understanding of the Internet on Personal Compliance of UMKM Personal Taxpayers

Abstract

This study aims to determine the effect of the use of e-system taxation and internet
understanding of compliance with taxpayers of individuals UMKM. This research
was conducted on Personal Taxpayer of UMKM registered on KPP Pratama
Sukoharjo. Sampling method using random sampling or randomly. The number
of respondents who participated in this study as many as 35 individual taxpayers
UMKM registered in KPP Pratama Sukoharjo using e-system taxation.
Techniques and methods of data analysis in use in this study by using multiple
linear regression analysis with the help of SPSS 22 program. The results of this
study indicate that the use of E-System Taxation and Internet Understanding
affect the compliance of individual taxpayers UMKM, it is evidenced in the
ANOVA model obtained Fcount of 8.016 with a significant level 0,000 and
Ftabel of 2.53. Because Fcount> Ftable (8.016> 2.53) then the independent
variable affected the compliance of individual taxpayers UMKM
Keyword: e-system, e-filling, e-billing, e-SPT, Internet Understanding, Taxpayer
Compliance UMKM