Paper Title
Influence of Application Of E-Filing, Tax Level Understanding and Awareness of Compliance With Taxpayers TAXP Ayers in KPP Pratama Yogyakarta
Abstract
This study aims to determine (1) the effect of adoption of E-Filing the Taxpayer Compliance in KPP Pratama Yogyakarta. (2) the effect of the level of understanding of Taxation Taxpayer Compliance (3) the effect of the Taxpayer Consciousness Taxpayer Compliance in KPP Pratama Yogyakarta. (4) the effect of adoption of E-Filing, level of understanding and awareness Taxation Taxpayer against Taxpayer Compliance in KPP Pratama Yogyakarta. The study population was registered as a taxpayer Taxpayers e-filing users on KPP Pratama Yogyakarta. The sample used in this study were 100 respondents. Data in this study were obtained primarily through a questionnaire (questionnaire). Methods pengambilang samples using methods incidental sampling.Kuesioner in valditas test and reliability test before the study. The classical assumption used is normality test, linearity test and test multikolinieritas heteroskedastisitas. Hypothesis test used is simple linear regression analysis and multiple linear regression analysis. Results from this study showed that (1) Implementation of e-filing and significant positive effect on tax compliance in KPP Pratama Yogyakarta. This is evidenced by the value of coefficient of determination of 0.454, which means that the implementation of e-filing affect taxpayer compliance of 45.4%. (2) The level of understanding of taxation positive and significant impact on tax compliance in KPP Pratama Yogyakarta. This is shown by the coefficient of determination of 0.444 which means the level of understanding of taxation affecting tax compliance of 44.4%. (3) Awareness of the taxpayer and a significant positive effect on tax compliance in KPP Pratama Yogyakarta This is evidenced by the value of coefficient of determination of 0.621 means the application of e-filing affect taxpayer compliance of 62.1%. (4) The application of e-filing, the level of understanding and awareness of the taxpayer's taxation positive and significant impact on tax compliance in KPP Pratama Yogyakarta. This is evidenced by F count larger than F table is 59 820 > 3, 94.
Keywords- Tax compliance, e-filing, the level of understanding of taxation, taxpayer awareness.