Effect of E-filing and Taxpayer Understanding Regarding Individual Taxpayer Compliance (Study at the Majalengka Regency PKPP Service)

Abstract

ABSTRACT

This research aims to determine the effect of E-Filling and Taxpayer Understanding on Individual Taxpayer Compliance at the Majalengka Regency PKPP Office. The problem that occurs at the Majalengka Regency PKPP Office is low Individual Taxpayer Compliance and is indicated to be influenced by E-Filling and Taxpayer Understanding.

The method used in this research is a survey method with a descriptive and verification approach. The population in this study were 100 employees of the Majalengka Regency PKPP Service. The sampling technique uses a saturated sample so that the number is 100 employees. The type of data used is primary data obtained from questionnaires distributed to all samples and instrument testing states that all statement items are valid and reliable. Data analysis uses descriptive analysis and verification analysis including classical assumption tests, multiple linear regression analysis, coefficient of determination analysis and model feasibility tests. Test the hypothesis using the t test.

The results of the descriptive analysis show that E-Filling and Taxpayer Understanding have a positive and significant effect on Individual Taxpayer Compliance with PKPP Services in Majalengka Regency.