Research Journal of Applied Sciences

Year: 2020
Volume: 15
Issue: 2
Page No. 65 - 71

The Influence of e-Filing Tax Administration System Towards Compliance of Tax Payers in Reporting Annual Tax Return (A Study in Tax Office of Kolaka)

Authors : Ishak Awaluddin, Putri Bella Frajuli, Wahyuniati Hamid and Yusuf

Abstract: The study aims to understand and analyse the influence of e-Filing tax administration system towards compliance of taxpayer in reporting yearly tax notification letter. Analysis method employed in the study was simple linear regression analysis with facilitation of Statistical Package for Social Sciences (SPSS) Ver. 23.00 program. The result shows that Tax administration system which is consisted of organization structure, perfecting information and communication technology, perfecting human resources and Good Governance implementation has positive and significant influence towards taxpayer’s compliance, meaning that positive and significant relations exists between e-Filing tax administration system towards taxpayer’s compliance which shows that if e-Filing tax administration system runs well then it increases the compliance of taxpayers.

How to cite this article:

Ishak Awaluddin, Putri Bella Frajuli, Wahyuniati Hamid and Yusuf , 2020. The Influence of e-Filing Tax Administration System Towards Compliance of Tax Payers in Reporting Annual Tax Return (A Study in Tax Office of Kolaka). Research Journal of Applied Sciences, 15: 65-71.

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