ANALISIS PENGARUH MODERNISASI SISTEM PELAPORAN PAJAK E – FILLING DAN PENGETAHUAN PERPAJAKAN BAGI WAJIB PAJAK ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Pegawai Negeri Sipil/ASN Di Lingkungan Politeknik Negeri Pontianak Tahun 2019)

Abstract

This study aims to determine whether there is a partial and simultaneous influence the modernization tax administration systems e-filling and knowledge of taxpayers on taxpayer compliance at KPP Pratama Pontianak. The population in this study is of civil servant who were enrolled at the polytechnic of the country Pontianak as taxpayers at KPP Pratama Pontianak. Then the sample collection to responden done in a nonprobability sampling to technique purposive sampling. The method of data collection is done by distributing questionnaires. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the analysis that has been done, it can be concluded  the modernization tax administration systems e-filling and knowledge of taxpayers has a significant effect on tax compliance both partially and simultaneously. The modernization tax administration systems e-filling the sig. 0,016 and t count of 2,481. And then knowledge of taxpayes has positive and significant 0,000 and t count 6,865 far bigger than 1,570 table. The coefficients determination or R square is of 70,4%, so conclusion hypothesis third aslso accepted, based on value F 72,672 and significant as much 0,000 in table output anova. The outer covering of research that prompted local authorities to make a rule binding/ informed about the tax administration systems modernization e-filling to boost compliance taxpayers.