Analisis Pengaruh Sistem E-Filing Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Penyampaian SPT Tahunan

  • Tongam Sinambela
Keywords: Sistem e-filling, Kesadaran Wajib Pajak, Kepatuhan Penyampaian SPT

Abstract

This study aims to analyze the effect of the e-filling system and taxpayer awareness on SPT submission compliance at KPP Pratama Jatinegara. The data used is primary data in the form of questionnaires which are distributed to taxpayers who are registered at KPP Pratama Jatinegara with incidental sampling method.
The results of the study indicate that the first hypothesis has no effect on the e-filing system's compliance with the SPT submission. The second hypothesis is that there is an effect of taxpayer awareness on SPT submission compliance. The third hypothesis is that there is an effect of the e-filling system, the awareness of taxpayers simultaneously on the compliance of SPT submission.

Jurnal Manajemen dan Akuntansi
Published
2021-10-02
Section
Articles