PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (Studi Pada Kantor Pelayanan Pajak Pratama Jombang)

The purpose of this study was to examine and analyze the effect of e-registration, e-filing, and e-billing on the level of compliance of individual taxpayers who carry out business activities and independent work registered at KPP Pratama Jombang. The sampling method in this study was carried out by accidental sampling. This research method uses primary data. The data in this study were obtained by distributing questionnaires directly to individual taxpayers who carry out business activities and independent jobs registered at KPP Pratama Jombang. The data analysis technique used in this research is descriptive statistical test, data quality test, classical assumption test, and hypothesis testing. The results of this study indicate that based on the results of research conducted by researchers and then analyzed the data and discussions that have been carried out, it can be concluded that there is a positive and significant effect of e-taxation systems (e-registration, e- filing, and e-billing) on the level of compliance of individual taxpayers who carry out business activities and independent work registered at KPP Pratama Jombang. The purpose of this study was to examine and analyze the effect of e�registration, e-filing, and e-billing on the level of compliance of individual taxpayers who carry out business activities and independent work registered at KPP Pratama Jombang. The sampling method in this study was carried out by accidental sampling. This research method uses primary data. The data in this study were obtained by distributing questionnaires directly to individual taxpayers who carry out business activities and independent jobs registered at KPP Pratama Jombang. The data analysis technique used in this research is descriptive statistical test, data quality test, classical assumption test, and hypothesis testing. The results of this study indicate that based on the results of research conducted by researchers and then analyzed the data and discussions that have been carried out, it can be concluded that there is a positive and significant effect of e-taxation systems (e-registration, e- filing, and e-billing) on the level of compliance of individual taxpayers who carry out business activities and independent work registered at KPP Pratama Jombang