Penggunaan E-Filling Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Pelaporan SPT Tahunan pada Pada KKP Pratama Lhokseumawe

Abstract

This study aims to investigate the potential impact of e-filing implementation on the compliance level of individual taxpayers in submitting their annual tax returns at KPP Pratama Lhokseumawe. This study employed a sample collection method involving the distribution of questionnaires or primary data. These questionnaires were distributed to individual taxpayers who had previously reported their annual SPT at KPP Pratama Lhokseumawe. The sample size consisted of 100 individual taxpayers. The data collection techniques employed in this study involved using quantitative methods, specifically a Likert Scale as the measurement scale. The findings of this research indicate that the Quality of the E-filling System does not have a statistically significant impact on the compliance of Individual Taxpayers with Annual SPT Reporting. However, the Perceived Ease of Individual Taxpayers' implementation of E-filing does have a statistically significant effect on Individual Taxpayer compliance in Annual SPT Reporting. Additionally, the Security and Confidentiality of the E-filling system are significant factors influencing the compliance of Individual Taxpayers with Annual SPT Reporting.