PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP EFISIENSI PELAPORAN SPT WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MAJALAYA

Effendi, Asep and Puspitasari, Lia (2017) PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP EFISIENSI PELAPORAN SPT WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MAJALAYA. Jurnal TechnoSocio EkonomIka Universitas Sangga Buana YPKP, 10 (3). pp. 26-35. ISSN 1979-4835

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Abstract

This research’s aims is to analyze the effect of E-filling System Application on the Efficiency of Personal Taxpayer Tax Return Reporting. This research data was obtained from a questionnaire which was distributed to Individual Taxpayer registered at KPP Pratama Majalaya with incidental sampling method. The results of this study indicate that the application of the E-filling System has a positive and significant effect on the Efficiency of Individual Taxpayer Tax Returns Reporting, which the value of R Square of 0.588 and the results of the t-test statistic produce a significance value smaller than the level of significant, that is 0,000<0,05

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