Analisis pengaruh information and communication technologies literacy, e-filing, dan e-billing terhadap tingkat kepatuhan wajib pajak
P Populasi penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar sebagai Wajib Pajak di KPP Pratama Jakarta Koja. Sampel yang digunakan pada penelitian ini sebanyak 100 responden. Kuesioner di uji valditas dan uji reliabilitas sebelum penelitian. Uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolinearitas, uji autokorelasi , dan uji heteroskedastisitas. Uji hipotesis yang digunakan adalah uji koefisien determinasi (R²), dan uji regresi berganda.Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh signifkan ICT-literacy terhadap peningkatan kepatuhan Wajib Pajak. (2) Terdapat pengaruh signifkan penggunaan e-filing terhadap peningkatan kepatuhan Wajib Pajak (3) Tidak terdapat pengaruh signifkan penggunaan e-billing terhadap peningkatan kepatuhan Wajib Pajak (4) Terdapat pengaruh signifikan penggunaan ICT-literacy (X1), e-filing (X2), dan e-billing (X3) secara bersamaan terhadap peningkatan kepatuhan Wajib Pajak (Y) atas pemenuhan kewajiban administrasi perpajakannya.
T This research examines to analyze the impact of Information and Communication Technologies Literacy, E-Filing and E-Billing On The Level Taxpayer Compliance. The research data was obtained from a questionnaire (Primary) distributed to taxpayers listed in KPP Pratama Jakarta Koja with simple random sampling.The population of this research is the individual taxpayer who is registered as a taxpayer in Koja Jakarta STO. The sample used in this study were 100 respondents. Questionnaire on valditas test and reliability test before the study. The classical assumption used is normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Hypothesis test used is the coefficient of determination (R ²), and multiple regression test.The results of this study indicate that (1) There is significant influence on the ICT-literacy to increase tax compliance. (2) There is significant influence on the use of e-filing to increase tax compliance (3) There is no significant influence on the use of e-billing to increase tax compliance (4) There is a significant influence on the use of ICT-literacy (X1), e-filing (X2 ), and e-billing (X3) simultaneously to increase tax compliance (Y) on the fulfillment of obligations of the tax administration.