Pembimbing : Irzan Syahrial

ABSTRACT

This study aims to analyzed the effect of implementation e-filing, level
of tax understanding, and taxpayers consciousness on taxpayers
compliance. The population in this study is individual taxpayer listed on KPP
Pratama Jakarta Kemayoran and Gambir Tiga. Sample in this study is the
individual taxpayer listed on KPP Pratama Jakarta Kemayoran and Gambir
Tiga which has been calculated by the slovin formula obtained by 100
individual taxpayer.

The sampling technique using convenience sampling
method. Respondent of this study is the individual taxpayer listed on KPP
Pratama Jakarta Kemayoran and Gambir Tiga. The data of this study using
primary data directly through a questionnaire and analyzed using SPSS 24.

The data were analyzed to test the hypothesis using mutliple linear
regression analysis. The result of this study show that first, implementation
e-filing affects the taxpayers compliance. Second, level of tax understanding
affects the taxpayers compliance. Third, taxpayers consciousness affects
the taxpayers compliance. Fourth, implementation e-filing, level of tax
understanding, and taxpayers consciousness simultaneous affects the
taxpayers compliance.

Keywords : Implementation E-Filing, Level of Tax Understanding, Taxpayers Conciousness, Taxpayers Compliance.