PENGARUH PENERAPAN SISTEM E-FILLING, KUALITAS PELAYANAN DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

THE EFFECT OF IMPLEMENTATION THE E-FILLING SYSTEM, SERVICE QUALITY AND TAXATION COMPREHENSION ON TAX COMPLIANCE FOR PERSONAL TAXPAYER

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filling, kualitas pelayanan dan pemahaman pajak terhadap kepatuhan pajak orang pribadi. Objek penelitian adalah wajib pajak (WP) orang pribadi (OP) di KPP Pratama Gresik Utara. Sampel yang digunakan 100 WP OP yang dipilih menggunakan teknik convenience sampling. Penelitian dilakukan menggunakan data primer melalui kuesioner dengan analisis data melalui pendekatan Structural Equation Model (SEM) berdasarkan Partial Least Square (PLS) dengan program aplikasi WarpPLS 6.0. Hasil pengujian pengaruh langsung menunjukkan bahwa kualitas pelayanan tidak mempengaruhi kepatuhan WP OP. Sedangkan penerapan system e-filling dan pemahaman pajak mempengaruhi kepatuhan WP OP.

Kata Kunci: Kepatuhan Pajak; Penerapan Sistem e-filling; Kualitas pelayanan; Pemahaman pajak.

ABSTRACT

This study aims to determine the effect of implementation of the e-filling system, service quality, and taxation Comprehesion on tax compliance for personal taxpayer. The object of study was the personal taxpayer compliance in KPP Pratama Gresik Utara. The sample used was 100 personal taxpayer compliance who were selected using a convenience sampling technique.The study was conducted using primary data through a questionnaire with data analysis through the Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 6.0 application program. The results of this study indicate that the service quality has no significant effect on individual tax payer compliance and implementation of the e-filling system, tax comprehension has a sginificant effect on individual tax payer compliance.

Keywords: Tax Compliance; Implemention Of The E-Filling System; Service Quality; Taxation Comprehesion.