PENGARUH PERSEPSI PENGGUNAAN E–SYSTEM (E-REGISTRATION, E–BILLING, E-FILING DAN E-SPT) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Abstract
This study aims to examine the effect of the perception application of e-system (e-registration, e-Billing, e-Filing and e-Spt) on the compliance of personal taxpayers in Yogyakarta Special Region. This study uses survey method with the media questionnaire given to personal taxpayers registered in Yogyakarta. The sampling technique uses purposive sampling as many as 100 questionnaire qualified data. The data is proccessed by using SPSS v.16 with multiple linear regression analysis.
The result show that perception application of e-Billing, e-Filing and e-Spt has a positive influence to compliance of personal taxpayer. While the perception application of e-registration does not have a positively influence to compliance of personal taxpayer.