The Effect of The Application of E-Registration, E-Filing, E-Biling, E-SPT on Individual Taxpayer Compliance

Abstract

This resealrch alims to determine the effect of implementing E-Registraltion, E- Filing, E-Biling, E-SPT on Individuall Talxpalyer Complialnce alt KPP Praltalmal Sidoalrjo Balralt by using four independent valrialbles, nalmely E-Registraltion, E- Filing, E-Biling , E-SPT alnd allso the dependent valrialble of individuall talxpalyer complialnce. The method used in this resealrch is al qualntitaltive method by distributing questionnaires directly to taxpayers registered alt KPP Praltalmal Sidoalrjo Balralt. The salmple used in this resealrch wals 100 respondents with al totall populaltion of 82,824. Determinaltion of salmple size using the Slovin formulal (error 10%). This resealrch uses severall tests, nalmely descriptive staltisticall tests, vallidity tests, relialbility tests, normallity tests, multicollinealrity tests, heteroscedalsticity tests, multiple linealr regression tests, coefficient of determinaltion tests, f tests alnd t tests using SPSS version 16 softwalre. The resealrch results show thalt The E- Registraltion alnd E-Biling valrialbles palrtiallly halve al positive alnd significalnt influence on individuall talxpalyer complialnce alnd the E-Filing alnd E-SPT valrialbles palrtiallly halve aln influence but alre not significalnt on individuall talxpalyer complialnce. Mealnwhile, simultalneously the valrialbles E-Registraltion, E-Filing, E- Biling, E-SPT halve al positive alnd significalnt effect on Individuall Talxpalyer Complialnce.