PENGARUH PENERAPAN SISTEM E-FILLING DAN KEPUASAN PENGGUNA SISTEM EFILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MANADO

Abstract

Tax has an important role in the overall process of a country's development because tax is a form of compulsory contribution of society to the state, both individual and entities in accordance with the regulations. The expanding digital world has a positive impact in the field of taxation in increasing work productivity. DJP launched e-filling and e-form to improve Individual Taxpayer compliance.
The existence of e-filling increases public interest in reporting their Annual Tax Return online and realtime. With this system the taxpayers will become satisfied and obedient in paying their tax. This study aimed to determine the effects of E-Filling system implementation and the users’ satisfaction of E-Filling system on the individual taxpayer compliance. This study used the quantitative method. The data used was primary data and secondary data. The samples used were 105 Individual Taxpayers registered at KPP Pratama Manado who already have EFIN and use e-filling. The samples were chosen using the Hair et al formula with incidental sampling technique. The data was collected using a questionnaire with a Likert scale. The results of this study indicated that partially and simultaneously the application of the e-filling system and the users’ satisfaction of e-filling system had a significant effect on the Individual Taxpayer compliance.