PENGARUH EFEKTIVITAS PENGGUNAAN SISTEM PERPAJAKAN ONLINE E-TAX PADA KEPATUHAN PELAPORAN PAJAK DAERAH KABUPATEN BADUNG

This study aims to analyze the effectiveness of the use of the taxation system e-tax online
in compliance with the Badung Regency tax reporting. Sampling is done by method
random sampling. The data collection method was carried out by distributing
questionnaires to 143 taxpayers consisting of hotel, restaurant, parking and
entertainment taxpayers. The analysis technique used is a simple linear regression
analysis technique that is preceded by a classic assumption test and processed using the
program SPSS version 16.0. The results of this study indicate an increase in the
effectiveness of the use of the taxation system e-tax online will be followed by an increase
in compliance with the tax reporting in the Badung Regency. And there is a significant
influence on the effectiveness of the use of the taxation system e-tax online in the
compliance of the Badung district tax reporting.