Browsing by Author "Fatmawati, Destry"

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    THE EFFECT OF THE TAX E-SYSTEM ON THE LEVEL OF TAXPAYER COMPLIANCE OF PRIVATE PERSONS IN PAYING TAXES (Case Study at Bandung Cicadas Tax Service Office)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Modi W, Citra; Fatmawati, Destry; Awaliyah, Nur Fitriyani; Agustin, Seni; Sukmawati, Fitri
    This research aims to test the effect of the application of tax e-system on the compliance of Private Person Taxpayers registered with the Tax Service Office (KPP) Pratama Bandung Cicadas. The factors tested in this study were e-system taxation as an independent variable and taxpayer compliance as dependent variables. The research method used is quantitative method in the form of survey research with data collection techniques in the form of questionnaires. This study uses a simple random sampling method in determining the number of samples. Data collection is carried out by field studies through questionnaires as a research tool spread to 100 Taxpayers registered with Pratama Bandung Cicadas Tax Service Office (KPP) using ordinal scale. The analysis tool used is SPSS version 20. Tests performed include: descriptive statistics, classic assumptions, simple linear regression analysis, validity and reliability, determination coefficient, F test, and t test. The results showed that the implementation of the tax e-system had an effect on the compliance of Private Person Taxpayers. T test results on regression model obtained variable significance value influence e-system taxation.