Analisis Efektivitas dan Kelayakan Sistem Pelaporan Pajak Menggunakan E-filing terhadap Kepuasan Wajib Pajak (Studi pada Kpp Pratama Malang Utara Periode 2015)

E-filing is a service provided by Directorate General of Taxation so taxpayers can submit tax returns in real time via Application Service Provider. E-filing is expected to be effective and feasible as a means of electronic tax reporting which can satisfy taxpayers. This study examines the effectiveness and feasibility of e-filing system to personal tax payer satisfaction. The type of research used in this study is explanatory research. The populations in this study are personal tax payers in KPP Pratama Malang Utara who use e-filing in January to February as many as 1.233 taxpayers. The samples used in this study isas many as 92 respondents. The data analysis used in this research is descriptive analysis and multiple linear analysis. The result of simultant test shows that system effectiveness and system feasibility simultaneously affect personal tax payer satisfaction. The result of partial test shows that system effectiveness and system feasibility partially affect personal tax payer satisfaction. The dominant variable which affecting personal tax payer satisfaction is system feasibility variable