“Pengaruh E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Penyampaian SPT Tahunan (Studi Kasus Pada Direktorat Jenderal Pajak Sumatera Utara)

ABSTRACT
This study aims to obtain empirical evidence regarding the effect of: (1) the
quality of the e-filing system on the compliance of individual taxpayers in
submitting annual tax returns, (2) the perception of the convenience of individual
taxpayers on the implementation of e-filing on the compliance of individual
taxpayers in submission of Annual SPT, (3) Security and Confidentiality of the efiling system against individual taxpayer compliance in the submission of Annual
SPT. This study uses a sample of individual taxpayers who use e-filing to submit
Annual Tax Returns at the Directorate General of Taxes of North Sumatra. The
sampling technique used in this study is Probability Sampling. Probability
sampling is a sampling technique that provides equal opportunities for loyal
elements (members) of the population to be selected as sample members. The data
analysis used in this research is multiple linear regression. The results of this
study, namely the quality of the e-filing system has a significant effect on the
compliance of individual taxpayers in submitting the Annual SPT, and the
perception of the convenience of taxpayers on the implementation of e-filing has a
significant effect on the compliance of individual taxpayers in submitting the
Annual SPT. On the other hand, the security and confidentiality of the e-filing
system does not affect the compliance of individual taxpayers in submitting their
Annual SPT. Meanwhile, together, the quality of the e-filling system, the perceived
convenience of individual taxpayers and the security and confidentiality of the efilling system have a significant effect on the compliance of individual taxpayers
in submitting the Annual SPT.
Keywords: Quality of E-Filling System, Perception of Ease of Taxpayers,
Security and Confidentiality of E-Filling System and Compliance
of Individual Taxpayers in Submitting Annual SPT.