The Effect of Applying E-Filling Applications towards Personal Taxpayer Compliance in Reporting Annual Tax Returning (SPT) in Bengalis State Polytechnic Indonesia

Abstract

Tax reform conducted by the Directorate General of Taxes, Ministry of Finance by providing more efficient service facilities to taxpayers in fulfilling taxation obligations through the modernization of tax applications that is tax reporting using e-filling system. The purpose of this study is to determine the effect of applying e-filling application to the compliance of individual taxpayers in reporting annual Tax returning SPT notification. The objects of this research are lecturers and employees at Bengkalis State Polytechnic. Types of data used in this study are primary and secondary data. Data analysis using linear regression. The result of this research is e-filling application can improve personal taxpayer compliance in reporting annually notification letter easily, fast, effective and efficient as well as maintained the confidentiality of taxation data.

Keywords

• Electronic,Filling,Compliance,Taxpayer,Individual

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