ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN PENERIMAAN PAJAK SEBELUM DAN SESUDAH PENERAPAN E-FILING DI KPP PRATAMA JEPARA (Periode Tahun 2008 – 2017)
Asyhabul Munif, 13312319
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This study aims to analyze the effect of e-filing application on Individual Taxpayer Compliance level in KPP Pratama Jepara, and to analyze the effect of e-filing application on tax revenue in KPP Pratama Jepara. In this study used secondary data and primary data. Secondary data is taken from data of Individual Taxpayer registered and realization of SPT year 2008-2017, and data of target and realization of tax revenue year 2008-2017 at KPP Pratama Jepara. Primary data was taken through a questionnaire about Individual Taxpayer Compliance and e-filing application. This research use purposive sampling method in choosing sample. The analytical tool used in this research is descriptive analysis to describe the research data, while hypothesis testing using paired sample t test. to examine the differences of Individual Taxpayer Compliance and tax revenues in KPP Pratama between Jepara before and after the application of e-filing. Based on the results of research shows that the application of e-Filing gives influence to the level of Individual Taxpayer Compliance in KPP Pratama Jepara. This is evidenced from the results of research showing the differences in Individual Taxpayer Compliance between before and after the application of e-Filing. The level of Individual Taxpayer Compliance after the application of e-filing is higher than before the implementation of e-filing in KPP Pratama Jepara. Implementation of e-Filing also increase tax revenue in KPP Pratama Jepara. This is evidenced from the difference in tax revenue ratio between before and after the application of e-Filing. This can be influenced by the improvement of taxpayer compliance after the application of e-Filing.
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