Pengaruh penerapan sistem administrasi e-registration dan e-filing terhadap tingkat kepatuhan wajib pajak

AbstractThis study was conducted to determine the effect of the application of e-Registration Administration System and e-Filing on the level of Taxpayer Compliance (Case study on Individual Taxpayers at KPP Pratama North Sidoarjo). This type of research is explanatory research or confirmatory and uses primary data sources by distributing 100 questionnaires to individual taxpayers as respondents. The method used in data retrieval is incidental sampling while the method of data analysis uses multiple linear regression analysis assisted by the SPSS program.The result of partial research shows that the application of e-Registration and e-Filing Administration System have positive and significant influence to Personal Taxpayer Compliance level while the research result simultaneously shows that the application of e-Registration and e-Filing Administration System also positively influence to Compliance level Individual Taxpayer.Keywords : e-Registration, e-Filing, Taxpayer Complianc