Open AccessAnalisis Perbedaan Tingkat Kepatuhan Wajib Pajak Sebelum Dan Sesudah Penerapan E-Filing di Kota Padang
Author(s) -
Annissa Deffira,
Rahmat Kurniawan
Publication year - 2021
Publication title -
ekonomis : journal of economics and business
Language(s) - English
Resource type - Journals
ISSN - 2597-8829
DOI - 10.33087/ekonomis.v5i1.313
Subject(s) - taxpayer , mathematics , significant difference , test (biology) , statistics , business administration , business , political science , law , paleontology , biology
This study aims to test whether there are significant differences in the compliance of private taxpayers at the time before and after the implementation of e-filing?. Based on the hypothesis analyzed using paired t-test with the help of SPSS, in 100 samples tested, it can be concluded that there are significant differences in the compliance of private taxpayers, especially in SPT reporting before and after the application of e-filing. This can be proven from the test results paired t-test that shows the value of sig. (2-tailed) of 0.000 which is smaller than 0.05, as well as the average value of personal taxpayer compliance after the application of e-filing is 41.86 which is greater than the average value before the application of e-filing of 29.31 with an average difference of 12.55.