The impact of electronic tax system and the role of account representative toward taxpayer compliance at kantor pelayanan pajak pratama medan belawan

Jafar, Vivian (2019) The impact of electronic tax system and the role of account representative toward taxpayer compliance at kantor pelayanan pajak pratama medan belawan. Diploma thesis, Universitas Pelita Harapan.

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Abstract

Tax is one of the expenses that must be spent as it is vital income sources to fund national development and to improve the welfare of society. To increase taxpayer compliance, the Directorate General of Tax adopts modernization in taxation utilizing information technology systems to create better electronic tax services, such as e-Billing system and e-Filing system. The Directorate General of Tax also assigns tax officer called account representative to help taxpayers in using the electronic tax system to fulfill the taxation rights and obligations.This research is intended to study the impact of e-Billing system, e�Filing system, and the role of account representative toward taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Belawan. This research is quantitative descriptive research. The data is obtained from the primary data in the form of questionnaires distributed to the registered taxpayers by using accidental sampling method with a total sample of 100 respondents. The analysis model used in this research is a multiple linear regression model and the data is processed by using the SPSS (Statistical Package Social Science) program version 25.0 for Windows.The results of this research indicate that partially, e-Billing system has significant impact towards taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Belawan, e-Filing system has significant impact towards taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Belawan, while the role of account representative does not have significant impact towards taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Belawan.Simultaneously, e-Billing system, e-Filing system, and the role of account representative have significant impact toward taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Belawan.

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