ANALYSIS OF e-SPT, e-FILING AND e-FORM SYSTEMS ON INDIVIDUAL TAXPAYER COMPLIANCE

  • Meida Elasari Universitas Putera Batam
  • Viola Syukrina E Janrosl Universitas Putera Batam
Keywords: e-SPT; e-Filing; e-Form; Taxpayer Compliance

Abstract

The objective of this study is to ascertain the impact of brand image, and electronic word of mouth, and this research aims to analyze the effect of implementing e-SPT, e-filing, and e-Form on individual taxpayer compliance at KPP Pratama South Batam, both partially and simultaneously. The method used in this research is multiple linear regression analysis. The type of this research is quantitative, the data source in this research is primary, the data collection technique in this research is using a questionnaire, and the technique for determining this sample is Slovin, totaling 100 respondents. The partial research results show that e-SPT (X1) obtained a calculated t value of 1.647 where this value is smaller than the t table value of 1.985 and for the significance value obtained a value of 0.103 which is a value greater than 0.05 so that e-SPT has no effect. regarding the compliance of Individual Taxpayers at KPP Pratama South Batam, e-Filing (X2) obtained a calculated t value of 2.420 where this value is greater than the t table value of 1.985, and for the significance value obtained a value of 0.017 which is smaller than 0.05 so that e-Filing affects the fulfillment of Individual Taxpayers at KPP Pratama South Batam. e-Form (X3) obtained a calculated t value of 2.048 where this value is greater than the t table value of 1.985 and the significance value obtained a value of 0.043 which is a value smaller than 0.05 so that e-Filing affects individual taxpayer compliance in South Batam Pratama KPP. Simultaneously the calculated F value obtained is 54,980 where this value is greater than the F table of 3,098 and the probability or significance value obtained is 0.000 which is smaller than 0.05 so that the application of e-SPT, e-Filing, and e-Form has an effect on Fulfillment of Individual Taxpayers at KPP Pratama South Batam. This research concludes that H1 is rejected, H2 is accepted, H3 is accepted and H4 is accepted.

Published
2024-01-31
How to Cite
Elasari, M., & Janrosl, V. S. E. (2024). ANALYSIS OF e-SPT, e-FILING AND e-FORM SYSTEMS ON INDIVIDUAL TAXPAYER COMPLIANCE. JURNAL CAFETARIA, 5(1), 262-269. https://doi.org/10.51742/akuntansi.v5i1.1207
Section
JURNAL CAFETARIA JANUARI 2024