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

摘要

The study aims to understand and analyse theinfluence of e-Filing tax administration system towardscompliance of taxpayer in reporting yearly tax notificationletter. Analysis method employed in the study was simplelinear regression analysis with facilitation of StatisticalPackage for Social Sciences (SPSS) Ver. 23.00 program.The result shows that Tax administration system which isconsisted of organization structure, perfecting informationand communication technology, perfecting humanresources and Good Governance implementation haspositive and significant influence towards taxpayer’scompliance, meaning that positive and significantrelations exists between e-Filing tax administrationsystem towards taxpayer’s compliance which shows thatif e-Filing tax administration system runs well then itincreases the compliance of taxpayers.