The Effect of Applying e-SPT, e-invoicing, and e-Filing Against Taxpayer Compliance at the East Denpasar Pratama Tax Service Office

I Made Dwi Adnyana,Anik Yuesti

doi:10.31580/jmi.v7i3.1548

I Made Dwi Adnyana, Anik Yuesti

Open Access

https://doi.org/10.31580/jmi.v7i3.1548

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Abstract

Application of the reporting system using e-SPT, e-Invoice, and e-Filing can facilitate taxpayers to report their tax returns 24 hours for 7 days. This means that taxpayers can report their tax returns even on holidays. The purpose of this study was to examine and obtain empirical evidence of the influence of the application of e-SPT, the application of e-Invoicing, and the application of e-Filing to taxpayer compliance at the East Denpasar Pratama Tax Office in 2018. The samples used in this study were 100 obtained based on sampling technique incidental, which is a technique of determining samples based on chance, i.e. anyone who accidentally met with the researcher can be used as a sample if it is deemed that the person met by chance is suitable as a source of data. Data collection techniques used were questionnaires. The data analysis technique used in this study is the multiple linear regression analysis. The results of this study indicate that the application of e-SPT, application of e-Invoicing, and application of e-Filing positive effect on taxpayer compliance, at the East Denpasar Pratama Tax Office.

Highlights

Tax is one of the highest incomes in Indonesia
Based on the results of the study showed that the significance of the one-sided t-test for the e-SPT implementation variable was 0,000, the level significance was 0,000 greater than α = 0.05 and the regression coefficient value of 0.293 this indicates that the Application of e-SPT has a positive effect on taxpayer compliance at the East Denpasar Pratama Tax Office so that the first hypothesis is accepted
The results of this study are in line with research by Indrianti (2017), and Harish (2014) that the Application of e-SPT has a positive effect on tax compliance

Summary

Introduction

The Tax is used to improve and facilitate public facilities and for the welfare of the community. The Government has always sought to increase revenue from the tax sector to eradicate the tax mafia and improve the tax collection system. Through the Directorate General of Tax (DGT), the government continues to implement breakthroughs to optimize tax revenue through policies issued. The East Denpasar Pratama Tax Service Office was chosen as a research location because the KPP has implemented a modern tax administration system. The Compliance of Taxpayers (Non-Taxable Entrepreneurs and Taxable Entrepreneurs) at the research location in East Denpasar KPP experienced fluctuations in the 2015-2018 period. Vol 7 No 3 reason researchers re-examine the factors that influence taxpayer compliance at East Denpasar KPP

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Conclusion