Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan Pajak

Abstract

This research is aimed to examine the effect of taxpayer\u27s perception toward e-Filing system ofindividual taxpayer\u27s compliance in tax reporting. This research is associative research. Intaxpayer\u27s perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filingcomplexcity, e-Filing security and privacy variable and e-Filing readiness. The population of thisresearch is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this researchis convenience sampling individual taxpayer who reported tax using e-Filing system. The technique of analysis data is questionnaire survey and to examine using multiple regression analysis. The result of this research are e-Filing usefulness variable, e-Filing security and privacyvariable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing easevariable and e-Filing complexcity has no effect on tax compliance in tax reported