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E-Filing is a way of submitting electronic tax returns that are done online on
the Directorat GeneralĀ of Taxes website which affects the level of taxpayer
compliance in reporting. This study aims to determine the efect of the efilling
system on the compliance of the Annual Tax Return of Individual Taxpayers in the
tax service offices in Surakarta. The number of samples is 140 respondents based
on non probability sampling method. The data analysis technique in this study
is multiple linear regression analysis by conducting three hypothesis tests in the
form of the coeficient of determination R2, F-test, and t test. The results of this study explain that the e-filling system has a positive effect on the compliance of notification letter reporting by taxpayers. Annual tax return for individual taxpayers at KPP
Pratama throughout the Surakarta Residency. In this case, the greater the
profit obtained by taxpayers in using e-filling in SPT reporting, the greater
the number of reporting compliance they have. Then, the more aware
taxpayers are of their responsibility to report and pay taxes voluntarily, the
greater the reporting compliance rate will be obtained.