The Effect of Implementing a Taxation E-System on Individual Taxpayer Compliance in Paying Taxes

Andi Nurfaizah(1*), Nuraisyiah Nuraisyiah(2), Azwar Anwar(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This research aims to determine the effect of implementing the taxation E-System on individual taxpayer compliance in paying taxes at the Bulukumba Pratama Tax Service Office (KPP). The variables in this research are the implementation of the taxation E-System as the independent variable (X) and individual taxpayer compliance as the dependent variable (Y). The results of hypothesis testing show that the resulting significance value is 0.007, this value is less than 0.05 so it is concluded that the taxation e-system has a positive influence on individual taxpayer compliance in paying taxes at the Bulukumba Pratama Tax Service Office (KPP).

Keywords


E-System; Individual Taxpayer Compliance

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References


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