Pengaruh Penerapan E-Spt Pph Pasal 21 Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Djadjun Juhara


The object of this study discusses the influence of the application of e-SPT article 21 to the compliance of individual taxpayers in reporting the tax return period PPH article 21 using primary data with the location of research at one of the Primary Tax Service Offices in Bandung. This research uses the descriptive method and verification analysis, using a case study where the data obtained so far have been analyzed and processed further using the theoretical basis that there is then a performance measurement of the variables. The results of research and data processing prove that the research hypothesis was accepted. This result can see from the acquisition of a correlation of 0.870 or 87.0%. This result means that there is a significant influence of the e-SPT for Income Tax 21 on individual taxpayer compliance. Contributions made by e-SPT for Income Tax 21 can know from the coefficient of determination that is equal to 0.763 or 76.3%. This result means that the e-SPT for Income Tax 21 affects the taxpayer compliance of individuals by 75.7%, while the remaining 23.7% influenced by other factors not examined in this study.


Keywords: e-tax PPH article 21, taxpayer compliance.

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