The influence of e-filing implementation towards the taxpayer compliance in reporting the annual tax return at Kantor Pelayanan Pajak Pratama Medan Barat

Vivian, Vivian (2018) The influence of e-filing implementation towards the taxpayer compliance in reporting the annual tax return at Kantor Pelayanan Pajak Pratama Medan Barat. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax indeed plays an essential role. In Indonesia taxation, Self-Assessment System is applied to calculate tax income. In fact, the awareness of taxpayer is still not high enough. Therefore, the government through the Directorate General of Taxes (DGT) always tries to optimize the tax service to increase the taxpayer compliance. It is through the decree of Directorate General of Taxes No.88/PJ/2004 by implementing e-filing system. Despite a lot of benefit offers, the desire of using the system still low. This system is expected to provide convenient and comfort in service for the taxpayer in fulfilling tax obligation. The aim of this research is to know whether there is an influence in the implementation of e-filing towards taxpayer compliance in reporting the annual tax return at Kantor Pelayanan Pajak (KPP) Pratama Medan Barat. This research is conducted at KPP Pratama Medan Barat with incidental sampling method. This is a quantitative research with 100 respondents. Regression model used is the simple regression model, Taxpayer Compliance = 8.259 + 0.773 E-filing implementation. The hypothesis testing shows that tcount > ttable or 9.760 >1.98447, Fcount> Ftableor 95.254 > 3.09.It indicates that e-filing implementation has a positive effect towards the taxpayer compliance in reporting the annual tax return. Therefore, the DGT should make more socialization of efiling in term of the benefit experienced by the taxpayer, so that the compliance can be increased.Writer would like to recommend the future researcher to add the other variables that may influence taxpayer compliance in using e-filing system.

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