The Effect of iPBB Application and Taxpayer Awareness on PBB-P2 Taxpayer Compliance in Bekasi Regency

Heni Sofiah, Arif Nugroho, Maya Puspita Dewi, Deddy S Bratakusumah

Abstract: This study was conducted to explore the effect of iPBB application and taxpayer awareness on taxpayer compliance. The contribution of this research is expected to be able to add information at the theoretical/scientific level regarding the use of information technology in terms of public services and have positive implications for the community satisfaction index. Referring to the results of previous studies and empirical theories related to information technology-based public services and taxpayer awareness, this study was designed to collect data using a survey method by distributing online questionnaires. Respondents in this study were selected using purposive sampling method. This research is a quantitative research with multiple linear regression method. Some of the findings in this study are that the first iPBB application has a significant positive effect on taxpayer compliance. Second, mandatory awareness has a significant positive effect on taxpayer compliance. Third, the iPBB application and taxpayer awareness simultaneously (together) have a significant effect on taxpayer compliance.

Keywords: iPBB Application, Taxpayer Awareness, PBB-P2, Bekasi Regency