Pengaruh Kualitas Layanan E-System Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi KPP Pratama Pematang Siantar

Abstract

Taxpayers compliance is an important aspect in increasing tax revenue. Therefore, along with technological developments, the Directorate General of Taxes launched an internet-based tax service, namely an e-system with the aim of making it easier for taxpayers to carry out their tax obligations. The success of the tax e-system is influenced by the quality of the system because the tax e-system with good quality and optimization is in line with the increase in taxpayers compliance in carrying out their tax obligations. Based on this background, the author then wants to discuss it in the final project with the title "The Influence of Tax E-System Service Quality on Personal Taxpayers Compliance at Low Tax Office of Pematang Siantar". This study aims to determine the influence of tax e-system services quality on the level of compliance of personal taxpayers at Low Tax Office of Pematang Siantar. This study uses an associative quantitative method. Sampling was carried out through the purposive sampling method with the Rao Purba formula of 100 respondents. Data collection, namely primary data obtained by distributing questionnaires and secondary data obtained through literature. The results of the study show that the quality of tax e-system services has a positive and significant effect on the compliance variables of personal taxpayers at Low Tax Office of Pematang Siantar with an influence of 50.2% while the rest is influenced by other variables that are not explained in this study.