Abstract
The purpose of this study was to test and determine how the effect of E-filing System Implementation and Taxation Knowledge on Individual Taxpayer. The data collection technique is in the form of a questionnaire with a sample size of 50 respondents based on the results of the Slovin formulation. The results of this study indicate that the application of the e-filling system has a positive and significant effect on taxpayer compliance, but taxation knowledge has no positive and insignificant effect on individual taxpayer compliance.
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