EFFECT OF E-FILING APPLICATION ON TAX MANDATORY COMPLIANCE
N S Sukartini (a*), Hetty Hasanah (b)
a) Departemen Akuntansi, Universitas Komputer Indonesia, Indonesia
*novianitast[at]mahasiswa.unikom.ac.id
b) Departemen Hukum, Universitas Komputer Indonesia, indonesia
Abstract
The purpose of this study is to identify effect of application e-filing of taxpayer compliance. The method used in this research is descriptive method to describe the research and verification of variables to test mathematically about allegations regarding the relationship between the variables of e-filing with a variable tax compliance. The results of this study are to identify how much influence e-filing is to taxpayer compliance , as well as the benefits provided by e-filing for taxpayers . This research was conducted by discussing Respondents responses regarding e-filing variables and taxpayer compliance variables that show a significant score so that they fall into the good category. When the e-filing variable increases, the level of taxpayer compliance will also increase.
Keywords: e-filing, taxpayers, information system
Topic: Informatic and Information System