Analisa Pengaruh Penerapan E-System Perpajakan dan Kebijakan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi di KPP Pratama Bangkinang)

Abstract

Taxpayer compliance is a condition that shows the taxpayer fulfills all tax obligations and exercises his taxation rights. This study to determine theeffect of the application of a taxation e-system consisting of e- registration, e-invoice, e-billing, e-filing and tax policies on corporate taxpayers at KPP Pratama Bangkinang. The type of research used is quantitative research with primary data sources obtained from questionnaires distributed to 298 corporate taxpayers registered at KPP Pratama Bangkinang who were selected based on the incidental technique. The scale used in measuring variables is the Likert scale.To test the hypothesis, multiple linear regression analysis was used. Partial testing shows that the tax e-system and tax policy variables affect taxpayer compliance, with asignificance of 0.000 and 0.037.