PENGARUH PENERAPAN e-SPT DAN TINGKAT PEMAHAMAN  PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BANDUNG CICADAS

Eko Purwanto; Yeyen Marito Hutasoit

doi:10.37278/insearch.v18i1.135

Eko Purwanto Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia
Yeyen Marito Hutasoit Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia

DOI: https://doi.org/10.37278/insearch.v18i1.135

Abstract

This study aims to determine the effect of the application of e-SPT and the level of
understanding of taxation on individual taxpayer compliance at KPP Pratama Bandung
Cicadas. This type of research is in the form of quantitative research using descriptive analysis
methods. The population in this study is an individual taxpayer registered at the Bandung
Cicadas Primary Tax Office as many as 79,820 individual taxpayers. Sampling used
probability sampling by using random sampling as many as 100 individual taxpayers. The
results of this study indicate that the application of e-SPT has a partial effect on individual
taxpayer compliance of 2,194 (tcount) > 1,985 (t table) and the level of understanding of
taxation has a partial effect on taxpayer compliance personal amount of 4,573 (tcount) > 1,985
(t table). The application of e-SPT and the level of understanding of taxation in a simultam
manner affect individual taxpayer compliance at KPP Pratama Bandung Cicadas in the
amount of 30,543 (Fcount)> 3,090 (Ftable).