THE INFLUENCE OF E-FILING, E-SPT AND EDUCATION ON INDIVIDUAL TAXPAYER COMPLIANCE IN BOGOR RAYA

Abstract

This study aims to determine the effect of e-filing e-SPT and education on individual taxpayer compliance registered in Bogor. This type of research uses a quantitative approach. Sampling using random sampling technique with a total sample of 85 respondents. The method of data collection is done by using a questionnaire method. The data analysis technique used in this research is multiple linear regression analysis techniques. The results showed that partially e-filing has an effect on individual taxpayer compliance. This is evidenced by the tcount value is greater than the ttable value (3.045> 1.989) with a significance level of 0.003.e - SPT has no effect on individual taxpayer compliance. This can be proven by obtaining t count less than t table (-1.230> 1.989) with a significance level of 0.222. Education affects individual taxpayer compliance. This is evidenced by obtaining tcount greater than ttable (3,824> 1,989) and a significance of 0,000. Meanwhile, simultaneously there is the effect of e-filing e-SPT and education on individual taxpayer compliance with the results of the calculations that have been done resulting in a value of Fcount> Ftable of (16.173> 2.71) with a significance value of 0.000 <0.05.