The Influence of Understanding of Regulations and the Implementation of Electronic Taxation System on the Compliance of Personal Free Taxpayers Work in Lampung

Abstract

This study aims to determine whether the understanding of taxpayers of tax regulations and taxation electronic systems imposed by the Directorate General of Taxation, namely E-SPT, E-Billing and E-Filling will be able to influence the compliance of taxpayers of individuals in calculating, paying and reporting their taxes with true in accordance with existing regulations. This study uses data derived from the distribution of questionnaires conducted on individual taxpayers conducted at the Primary Tax Service Office in Lampung, then the data will be processed using SPSS Version 25. In this study has limitations such as research only not done throughout Indonesia. It is hoped that this research can have an impact on the Primary Tax Service Office in providing education to individual taxpayers in increasing the compliance of individual taxpayers in calculating, paying and reporting their taxes.