The Effect of Tax Digitalization (Electronic System) on Increasing Individual Taxpayer Compliance

This study aims to determine: (1) the effect of e-filing on increasing individual taxpayer compliance at KPP Pratama South Makassar. (2) the effect of e-billing on increasing individual taxpayer compliance at KPP Pratama Makassar Selatan. (3) the effect of e-SPT on increasing individual taxpayer compliance at KPP Pratama Makassar Selatan. This sampling method uses cross sectional to identify whether or not there is a relationship between variables. The population in this study were taxpayers registered at the South Makassar Pratama Tax Service Office, totaling 232,165 taxpayers while the sample used in this study was 100 individual taxpayers with a sample determination using the slovin formula. Sampling technique using cross sectional and distribution of questionnaires. The respondents in this study are individual taxpayers who use electronic systems in paying their taxes. The analytical method used is multiple linear regression analysis to test the hypothesis using the SPSS version 25 program. The results of the study show that: e-filing has a positive and significant effect on increasing individual taxpayer compliance at KPP Pratama Makassar Selatan. Meanwhile, e-billing has a positive and significant effect on increasing individual taxpayer compliance at KPP Pratama Makassar Selatan. E-SPT has a positive and significant effect on increasing compliance with the mandatory use of individuals at KPP Pratama Makassar Selatan.