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

Yıl 2018, Cilt: 3 Sayı: 1, 47 - 62, 30.07.2018

Suharyono .

https://doi.org/10.30927/ijpf.432848

Cited By: 3

Öz

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.

Anahtar Kelimeler

Electronic, Filling, Compliance, Taxpayer, Individual

Kaynakça

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