PENGARUH PENERAPAN E-FILLING DAN PERILAKU WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN PENYAMPAIAN SPT WAJIB PAJAK BUMI DAN BANGUNAN DI KELURAHAN DUKUH MENANGGAL SURABAYA

Abstract

Taxpayer awareness is one of the roles to win regional development. Taxpayers who agree will be properly and properly subject to the main provisions in the predetermined tax revenue. This study aims to influence the e-filling and wp policies on the level of compliance with the submission of land and building tax returns in the Dukuh Menanggal Village, Surabaya. This study uses questionnaire data collection methods and documentation. The data obtained in this study are from respondents' questionnaire answers using probability sampling techniques obtained as many as 95 samples. The analysis technique in this study is multiple linear regression analysis, classic assumption test, and t test and f test. The results obtained in this study, namely E-Filling and Taxpayer policy, have a significant impact on the level of competence of delivering tax returns on land and buildings in Kelurahan Dukuh Menanggal Surabaya.