Pengaruh Penerapan Sistem E-Filling Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan E-Spt WPOP Pada Masa Pandemi Covid-19 Di Wilayah Kerja KPP Pratama Bengkulu Dua

  • Budi Astuti Department of Accounting, Faculty of Economic, Universitas Muhammadiyah Bengkulu
  • Popi Putri Prananda Universitas Muhammadiyah Bengkulu
  • Nensi Yuniarti Zs Universitas Muhammadiyah Bengkulu
  • Yudi Partama Putra Universitas Muhammadiyah Bengkulu
  • Mirra Sri Wahyuni Universitas Muhammadiyah Bengkulu
Keywords: E-Filling System, Tax Volunteers, individual taxpayer electronic annual notification Reporting Compliance

Abstract

This study aims to analyze the effect of implementing the e-filling system and the role of tax volunteers in improving individual taxpayer electronic annual notification reporting compliance during the Covid-19 pandemic in the KPP Pratama Bengkulu Dua working area. The research type used is a quantitative type with an associative quantitative approach. The population in this study is individual taxpayer in the work area of ​​KPP Pratama Bengkulu Dua, the number of respondents in this study is 50 people. Methods of data collection using a questionnaire. Based on the results of multiple linear regression, the regression equation form Y = 8.777 + 0.150 + 0.476. The results of the research and partial hypothesis testing show that the application of the E-Filling System has no significant effect on electronic annual notification individual taxpayer reporting compliance, the significance value is 0.321 > 0.05 and the t value is 1.002 < t table 2011, the role of Tax Volunteers has a significant effect on E reporting compliance. electronic annual notification individual taxpayer, the significance value is 0.000 < 0.05 and the f arithmetic value is 24,236 > f table 3.20, Simultaneously the E-Filling system and the role of tax volunteers have a significant effect on compliance with WPOP E-SPT reporting, the significance value is 0.000 < 0.05 and the f count 24,236 > f table 3.20

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Published
2023-01-14
How to Cite
Astuti, B., Prananda, P., Zs, N., Putra, Y., & Wahyuni, M. (2023). Pengaruh Penerapan Sistem E-Filling Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan E-Spt WPOP Pada Masa Pandemi Covid-19 Di Wilayah Kerja KPP Pratama Bengkulu Dua. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 213 -. https://doi.org/10.37676/ekombis.v11i1.3048
Section
Articles

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