Pengaruh Penerapan E-Filing, E-SPT, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Melaporkan Pajak Pada Kantor Wilayah Direktorat Jenderal Pajak Sumatera Barat Dan Jambi

This study aims to: (1) determine the influence of application of e-filing towards increasing taxpayer’s compliance. (2) determine the influence of application of e-SPT towards increasing taxpayer’s compliance. (3) determine the influence of tax understanding level towards increasing taxpayer’s compliance. (4) determine the influence of aplication of e-filing, e-SPT, and tax understanding level towards increasing taxpayer’s compliance in Regional Office of Directorate General of Tax West Sumatera and Jambi. This is quantitative research using secondary data that is time series data. The Method of data analysis is inferential statistical analysis using multiple linear regression. Statistical test with partial test (t-test) and simultaneous test (F-test). The result of this research shows: (1) e-filing implementation partially has no significant effect on taxpayer compliance level with statistical t test result gives significance value 0,674 greater than 0,05. (2) e-SPT implementation partially has no significant effect on taxpayer compliance level with statistical t test result gives significance value 0,344 greater than 0,05. (3) tax understanding level partially has no significant effect on the taxpayer compliance level with the result of statistical t test yields a significance value 0,455 greater than 0,05. (4) the application of e-filing, e-SPT and tax understanding level simultaneously have no significant effect on taxpayer compliance level with statistical F test result gives significance value equal to 0,83 > ɑ (0,05), then receive H0. Adjusted R Square is 0.376. This means that 37.6% taxpayer compliance is influenced by e-filing, e-SPT, and tax understanding level variables. Keyword : Taxpayer’s Compliance, E-Filing, E-SPT, Tax Understanding Leve