ABSTRACT

Sri Utami. 2017. The Implementation Effect of E-Filing of the Taxpayer

Compliance at the Regional Office of Directorate General of Taxation South
Sulawesi, West and Southeast. Thesis of Economics Faculty. Accounting Study
Program of State University of Makassar. Guided by Muhammad Azis and M.
Ridwan Tikollah.

This study was conducted to examine the effect of E-

Filing Implementation of the Taxpayer Compliance at the Regional Office of
Directorate General of Taxation South Sulawesi, West and Southeast. The
population in this research is all compliance data at Tax Service Office registered
at Regional Office of Directorate General Taxes of South Sulawesi, West, and
Southeast. The sample in this study is the Tax Office compliance data that is listed
in the Regional Office of Directorate General of Taxation South Sulawesi, West
and Southeast in the year of 2013-2016 by using purposive
sampling method. Data collection techniques used is documentation. Mechanical
analysis of data using normality test and that test different hypothesis test Paired
Sample T-test using SPSS (Statistics Products and Services Solution) 16 for
Windows.

Based on analysis of normality test showed that the processed data

distributed by normal means the data you want to be tested can be used in
parametric test or different test (Paired Sample t-Test.) The results
of test analysis Paired Sample T-Test showed that there was no significant
difference between the ratio of E-Filing compliance before and after the E-
Filing. The value of E-Filing probability before 2013 and after 2015 E-Filing at
0.827 and the value of E-Filing probability before 2013 and after 2016 E-Filing of
0.264 second probability value is greater than the significance level α (0.05). So
there is no significant effect on the level of tax compliance before and after the E-
Filing.

Keywords: Implementation of E-Filing, Taxpayer Compliance

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