PENGARUH PENERAPAN SISTEM E-FILING, PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Taxes are very important for the state of Indonesia because taxes provide a major contribution to the revenue of the state. In the country, ratio of tax compliance still shows the percentage with no increase. Therefore, the director general of taxation optimize the service through the e-filling system, with this system we expected it can improve awareness of the taxpayers. This study aims to determine the effect of the application of e-filling system, understanding of taxation and awareness of compliance taxpayers in KPP Pratama Kantor Wilayah DJP Jatim I dan Jatim II. The sampling technique is incidental sampling. Data anaysis technique is Multiple Regression Analysis. The result of this research is the application of e-filling system have a significant effect on tax compliance, undersanding of taxation not significantly effect tax compliance and tax awareness no significant efefct on tax compliance. Keywords: E-filing system, understanding of taxation, awareness taxpayers, compliance taxpayer