PENGARUH PENERAPAN E-FILING DAN INSENTIF PPH PASAL 21 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA GRESIK

The results of this research aim to analyze the effect of the application of e-filing and incentives for income tax article 21 on taxpayer compliance. The research approach uses associative quantitative methods. The research was obtained from a questionnaire (primary) which was distributed to taxpayers registered at KPP Pratama Gresik. The sampling approach used is a purposive sampling method with 100 taxpayers. The data analysis method in this research uses the SPSS application with SPSS 25 statistical features with multiple linear regression analysis. The results of this research show that the implementation of e-filing affects the compliance of individual taxpayers positively and the incentives for Income Tax Article 21 positively affect the compliance of individual taxpayers registered at KPP Pratama Gresik