Pengaruh Penerapan E-spt dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak (Studi pada Pengusaha Kena Pajak yang Terdaftar di Kpp Pratama Singosari)

Tax reform carried out by Direktorat Jendral Pajak (DJP) to provides facilities to taxpayer in fulfilling tax liability through modernization of tax administration system is reporting development the tax payable using electronic notice (e-SPT). Self assessment system is tax administration system in Indonesia, indirectly require taxpayer to understand the rules of taxation. The obedience of taxpayers can be supported by related taxation knowledge in taxation obligations. Based on the foregoing, taxation knowledge owned by the taxpayer become factor in increasing the obediance of taxpayers. The type of the research is explanatory research. The pupose of this research is to find influence of the application of e-SPT and knowledge of taxation to the obedience of taxpayers in simultaneous and partial. Data analysis method used are descriptive analysis and inferencial analysis. The result of simultaneously test interpreted is as a significant influence between the implement of e-SPT and knowledge of taxation to the obedience of taxpayers. In partial test, it's interpreted as a significant the implement of e-SPT and knowledge of taxation to the obedience of taxpayers