E-filing System Research Articles

THE EFFECT OF TAXPAYER UNDERSTANDING AND USE OF E-FILING ON TAXPAYER COMPLIANCE WITH TAX VOLUNTEER AS MODERATING VARIABLE

The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by the Tax Volunteer program. The purpose of this study is to examine the effect of taxpayer understanding and the use of e-filing on individual taxpayer compliance with Tax Volunteer as a moderating variable. This study analyzed primary data from questionnaires distributed to 100 individual taxpayers at Tax Volunteer assistance locations at KPP Badung Utara and KP2KP Kerobokan through e-Riset. The sampling technique used is the purposeful technique of sampling. Statistical testing to test the hypothesis using the Partial Least Square (PLS) test tool with SmartPLS 3.0. The analysis results showed that the tax payer understanding and the use of e-filing have a positive effect on taxpayer compliance. Tax Volunteer can weaken the relationship between understanding of taxpayers on taxpayer compliance. Tax Volunteer can strengthen the relationship between e-filing on taxpayer compliance.

Pengaruh Kemudahan Penggunaan, Keamanan dan Kerahasiaan, dan Pengalaman Wajib Pajak Orang Pribadi Terhadap Minat Penggunaan Sistem E-Filing Secara Mandiri

This study aims to determine the effect of ease of use, security and confidentiality, and taxpayer experience on the use of the e-Filling system. This research was conducted at Kupu-Kupu Barong Villas & Three Spa by L'Ocittane, which is located in Kedewatan P.O Box 7 Ubud, Kedewatan, Ubud, Gianyar. The population used in this study were all employees of Kupu-Kupu Barong Villas & Three Spa by L'Ocittane, totaling 236 people. The sample in this study is individual taxpayers who are employees of KupuKupu Barong Villas & Three Spa by L'Ocittane who have been registered as taxpayers since 2019, totaling 190 people. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the ease of use has a positive and significant effect on the interest in using the e-Filing system by taxpayers. Security and confidentiality have a positive and significant effect on the interest in using the e-Filing system by taxpayers. Experience has a positive and significant effect on the interest in using the e-Filing system by taxpayer

The Implementation Of E-Filing System Effects On Taxpayer Compliance In Submitting Annual Spt At Dgt Regional Offices, North Sumatra I

The Implementation Of E-Filing System Effects On Taxpayer Compliance In Submitting Annual Spt At Dgt Regional Offices, North Sumatra I

ГОТОВНОСТЬ МИЛЛЕНИАЛОВ ИНДОНЕЗИИ К ИСПОЛЬЗОВАНИЮ УСЛУГ ПО ПОДАЧЕ НАЛОГОВЫХ ОТЧЕТОВ В ЭЛЕКТРОННОМ ВИДЕ

The phenomenon of demographic bonus is one of the opportunities to increase tax revenues since the increase in productive age population will be inversely proportional to the increase in the number of taxpayers in the future. The problem facing the government is still the same, the lack of tax compliance and tax awareness among the taxpayers. One of the services in the field of taxation which is provided by the government, the Directorate General of Taxes, is the online based facility to report taxes through an e-filing system. However, it seems that many millennials, as the successors of the nation’s next-generation, do not utilize the e-filing system well. The current study sought to examine the acceptance process of e-filing technology among the millennials. This study used a quantitative approach with a questionnaire as the research instrument. The population of the study was people who were in the age of millennials, namely those who were between 20 and 40 years old in 2021. The results show that the factors of innovativeness of the millennials are a crucial factor that suggests that e-filing is not difficult to be implemented. Nevertheless, the findings also revealed that there is a risk factor that prevents them from using e-filing. It cannot be denied that millennials may technically not find any problems with the systems implemented. Although the current study showed the implementation of the TAM theory in e-filing issues, there are some limitations. The current study did not show whether there is a difference between the millennials’ behaviour of the acceptance of e-filing and their high or low incomes or their lifestyle.

Determinants of Tax E-filing System Acceptance and the Moderating Role of Perceived Convenience among Tax Preparers in Nigeria.

Determinants of Tax E-filing System Acceptance and the Moderating Role of Perceived Convenience among Tax Preparers in Nigeria.

PENGARUH SOSIALISASI, SANKSI, SISTEM E-FILING, TARIF, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

In Indonesia, the largest income is through taxes to finance various state needs. Especially in the APBN, there is an important role that is owned by taxes, but tax revenues in the APBN in Indonesia have not been maximized. With not maximal tax revenue in Indonesia, discipline, awareness and compliance of taxpayers is very much needed to comply with applicable tax obligations. The purpose of this research is to be able to see the effect of socialization, sanctions, e-filing system, tariffs and quality of tax services on the compliance of individual UMKM taxpayers. This research uses quantitative primary data techniques. The population in this research is individual UMKM taxpayers registered at (KPP) Pratama Cimahi 2020 using convenience sampling and the sample used is 100 samples. This research uses a questionnaire with a Likert scale of 1-5 as the collection method. This research was analyzed using descriptive statistical analysis and multiple linear regression analysis. The results in this research state that socialization, sanctions, e-filing system, tariffs and quality of tax service services simultaneously (simultaneously) have a significant correlation to taxpayer compliance. In addition, the variables of socialization, sanctions and tariffs separately (partial) have a significant positive correlation with taxpayer compliance, but the variables of the e-filing system and service quality of the tax authorities separately (partial) do not have a significant correlation with taxpayer compliance

PERSEPSI WAJIB PAJAK DI WILAYAH TANGERANG TERHADAP DIGITALISASI PELAPORAN PAJAK

Abstract - The aim of this study is to examine the taxpayer perception on the digitalization of tax reporting system using e-filing application in Tangerang area. The study uses usefulness, user satisfaction, ease of use and security/confidentiality perceptions as proxies to the taxpayer perception. Samples of this study are taken using convenience sampling method consist of 106 respondents in Tangerang area, analysed using multiple linear regression method. The result of this study reveals that usefulness and user satisfaction perception have significant impact on taxpayer perception on using e-filing system, while ease of use and security/confidentiality perception don’t have significant impact on taxpayer perception on using e-filing system.
 Keywords: E-Filing; Tax Digitalization; Taxpayer Perception

Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions

The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the e-filing system by exploring taxpayers’ opinions. An open-ended survey question was used to collect opinions from individual taxpayers who have used the system to file their tax returns. There were 318 respondents who provided answers to the question. This study used qualitative content analysis on participants’ responses about how the e-filing system can be improved. We utilized NVivo 12 qualitative data analysis software to perform coding of participants’ responses. This study employed the three quality dimensions (i.e., system quality, information quality, and service quality) in the updated DeLone and McLean Information Systems (IS) Success Model as a lens to analyze taxpayers’ opinions. The results show that taxpayers are especially concerned about improvements in these areas: access to the system and ease of use (system quality), e-filing guidelines and data security (information quality), and dissemination program (service quality). This study provides recommendations for the Directorate General of Taxes to improve the e-filing system to support taxpayers’ needs optimally.

Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Tangerang

The aims of this study are to determine the factors that affecting the control of personal taxpayers’ attitudes regarding the implementation of tax education, tax knowledge, tax penalty, account representative’s services, tax amnesty, tax awareness, and the application of e-filing system. The object of this study was conducted on personal taxpayers registered in Tangerang tax office. The data were collected by questionnaire measured by likert scale. Purposive sampling sampling technique were applied to determine the samples in this study and the number of samples in this study consisted of 131 personal taxpayers that registered in Tangerang tax office. data analysis was performed by validity test, reliability test. The hyphotesis was tested using the coefficient analysis, coefficient of determination (adj R2), t and F test statictics. The results showed that the implementation of tax knowledge, tax penalty, and the application of e-filing system had a positive effect on individual taxpayers’ compliance that registed in Tangerang tax office. While, other independent variable do not have influence to tax compliance.

Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.

Pengaruh Penerapan Sistem e-Filling Dengan Pemahaman Internet Terhadap Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Di KPP Pratama Karawang Utara

E-filling is a service for filling and submitting Taxpayer Tax Returns), which is carried out electronically through a real-time online system to prepare and submit SPT. This research will specifically examine how the implementation of the e-filling system on taxpayer compliance, then find out how internet understanding can moderate the relationship between the e-filling system and taxpayer compliance and how much influence the application of the e-filling system and internet understanding has on taxpayer compliance. This research is a type of causality that uses a quantitative approach. The population of this research is Individual Taxpayer ASN Karawang District which works in the Government Institution of North Karawang. The sample used in this study was 100 respondents. The data is processed using multivariate regression technique with moderation testing. The results of data analysis, i.e., The application of the e-filling system filling on Taxpayer Compliance, does not have a statistically significant effect, while is moderated by an internet understanding of Taxpayers, is proven to be significant concerning Taxpayer Compliance. The contribution of applying the e-filling system and internet understanding to taxpayer compliance with taxpayers at KPP Pratama Karawang Utara is only 3.9 percent.

Pengaruh Sistem E-Filling, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama 1 Padang

The purpose of this research is to provide empirical evidence of the effect of the e-filling system, taxpayer awareness and tax sanctions on taxpayer compliance. The population in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. Purposive sampling technique is a sampling technique used in this study using the Slovin formula. The sample in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. This type of research is quantitative research. Multiple linear regression analysis was used in this study. The results showed that the E-Feling system had no effect on taxpayer compliance at the Padang 1 Primary Tax Service Office, while taxpayer awareness and tax sanctions partially had an effect on Taxpayer Compliance at the Primary Tax Service Office Padang 1.

PENERAPAN SISTEM E-FILLING, KESADARAN PERPAJAKAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI

This study aims to test the influence of E-Filling implementation, tax awareness, and tax sanctions on the compliance of private taxpayers. The population of this research is a private taxpayer who lives in dki Jakarta area who has an NPWP and has used E-Filling. Data in the form of questionnaires disseminated through Google Form and obtained samples used by as many as 100 respondents and processed with Smart PLS 3. The results showed the application of E-Filling system and tax awareness had an effect on the compliance of private taxpayers. While tax sanctions have no effect on the compliance of private taxpayers.

Determinan Minat Wajib Pajak dalam Menerapkan Sistem E-Filling di KPP Pratama Badung Selatan

This study aims to obtain empirical evidence of the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The Technology Acceptance Model (TAM) and Task Technology Fit (TTF) are used as a theoretical basis to explain the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The number of samples used in the study were 100 respondents with purposive sampling method of determining the sample. The analysis technique used is multiple linear regression analysis. The results of the analysis indicate that information technology readiness and system feasibility have a positive and significant effect on taxpayers' interest in implementing the e-filling system, while perceptions of the usefulness and effectiveness of the system have no effect on the interest of taxpayers in implementing the e-filling system.
 Keywords: Information Technology Readiness; Perceptions of Usefulness; System Effectiveness; System Eligibility; Interest in Implementing the E-Filling System.

The E-Filing Tax Implementation Success Examined From The Taxpayer Agency as User

This study aimed at analyzing the effect of system quality, information quality, and service quality to the implementation of e-Filing tax system on net benefits with user satisfaction as an intervening variable at the Pratama Palembang Ilir Barat Tax Service Office (TSO). This research was a quantitative study with survey approach through distributing questionnaires to 350 respondents as samples. To analyze the data, Covariance Base Structure Equation Modeling (CB-SEM) was used. The results indicated that the quality of systems, information and service positively and significantly affected the user satisfaction with the percentage of 16%, 20%, and 26%, respectively. Likewise, the e-Filing user satisfaction had a positive and significant effect on the net benefits with the percentage of 64%. The results of this study recommend that, despite its being mandatory, the implementation of e-Filing system could provide satisfaction to the users. This indicated that the system is currently as expected; not only due to its being mandatory, but the users satisfaction also contributed to the system’s sustainability. The output of the services provided in the form of taxpayer compliance, however, has not shown optimal results. Thus, a continuous reformation of the system, information, and service quality is hoped to be conducted.

Factors Affecting the Submission of Financial Statements via the DBD e Filing System of a Corporation Registered with the Department of Business Development in Prachuap Khiri Khan Province

The DBD e-Filing system is a financial statement submission system which is prepared to replace the submission of the original financial statements as a document form leading to increase efficiency and convenience for clients. This research aimed to: 1) study the level of knowledge and understanding of the juristic person responsible for submitting financial statements via DBD e-Filing system; and 2) to study factors affecting the submission of financial statements Via DBD e-Filing system of a juristic company registered with the Department of Business Development. The samplings of this study were 400 juristic persons registered with the Department of Business Development in Prachuap Khiri Khan Province derived through Stratified Random Sampling technique. Mean scores, S.D, t-test and F-test (ANOVA and MANOVA) were formulated for data analysis. The findings were as follows: 1) Entities responsible for submitting financial statements had a high level of knowledge and understanding in the submission of financial statements via the DBD e-Filing system both in overall and in each aspect; and 2) Factors affecting the submission of financial statements via the DBD e-Filing system were: a juristic person responsible for submitting financial statements of education levels and different status had a different influence on the submission of financial statements with statistically significant difference at 0.05 level through knowledge and understanding in the submission of financial statements and ease of use and usefulness in using the system. Moreover, all three factors were shown a positive impact on the submission of financial statements via the DBD e-Filing system.

Pengaruh Penerapan Sistem E-Filling, Sanksi Perpajakan, Biaya Kepatuhan dan Pengetahuan Perpajakan Terhadap Kepatuhan WPOP pada KPP Pratama Badung Utara

This study aims to empirically test the effect of the application of e-filling system, tax sanctions, compliance costs and tax knowledge on the compliance of private taxpayers. The method of analysis used in this study is multiple linear regression analysis. The method of sampling taxpayers using the slovin formula, with the taxpayer sample used is as many as 100 respoden. The sample determination method uses a simple random sampling method. The results of this study showed that variable application of e-filling (X1) positively and significantly affects the compliance of private taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax sanctions (X2) have a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance result of 0.001<0.05. Compliance costs (X3) have a positive and significant impact on the compliance of private persons taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax knowledge (X3) has a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance of 0.000<0.05.

Pengaruh Penerapan Sistem E-Filing dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama di Kota Sorong


 This study aims to determine the effect of taxpayer awareness and implementation of the e-filing system on individual taxpayer compliance at the Pratama tax service office in Sorong City. The data of this study were obtained from a questionnaire (Primary) distributed to taxpayers who already have a taxpayer principal number and who have worked for more than one year using purposive sampling technique. The sample used in this study were 80 respondents with associative research methods and quantitative approaches. Before doing the research, the statements are first tested using validity and reliability. Then these results were analyzed using descriptive tests, instruments, classical assumptions, multiple linear regression techniques and hypothesis testing. The results of this study indicate that (1) Taxpayer Awareness has a positive and significant effect on the compliance of individual taxpayers. This is evidenced from the results of the determination coefficient test which has an R Square of 0.175 which means that the influence of taxpayer awareness and the application of the e-filling system on taxpayer compliance is 17.5%. (2) In the variable X1 the results of the t-test statistics have a significant value smaller than the level of significance, namely 0.001 <0.05, while in the X2 variable the t test results also have a small value, namely 0.001 <0.05, which means that the two independent variables have an influence. positive and partially syndicate on the dependent variable and each hypothesis of the dependent variable accepts H0 and rejects H1. (3). The results of the statistical f test have a significantly smaller value than the level of significant that is 0.004 <0.05, which means that the two independent relations have positive and significant effects simultaneously (simultaneously) on the dependent variable.

PERSONAL PERSON TAXPAYER COMPLIANCE TESTING HAS AN EFFECT AS AN INTERVENING VARIABLE BETWEEN THE IMPACT OF THE IMPLEMENTATION OF THE E-FILING SYSTEM ON TAX REVENUES IN KPP PRATAMA MEDAN BELAWAN

Private person taxpayers who report SPT, with a very low number of e-filings are not comparable to the taxpayers of registered private persons. This is due to a lack of knowledge, understanding of e-filing, and taxpayer indifference in the use of e-filing, due to busyness factors. So the interest or interest of taxpayers in reporting annual SPT through e-filing is very low. The purpose of the research to find out the taxpayer compliance testing of private people has the effect of intervening between the impact of the E-Filing System on tax receipts at KPP Pratama Medan Belawan. This study uses an associative approach. The population in this study was a private taxpayer e-filing user registered with KPP Pratama Medan Belawan with a sample of 100 respondents. Data collection techniques are used with questionnaires and documentation studies. The results of this study prove that the implementation of the E-Filing System has an impact on Taxpayer Compliance, Taxpayer Compliance impacts tax receipts, and the implementation of the e-filing system impacts tax receipts through Taxpayer Compliance at KPP Pratama Medan Belawan. All private taxpayers in Indonesia who already work or have income are required to report annual SPT online. In addition to being more effective and practical and saving time.

FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA

The Objective of the research is to determine effect of taxpayer awareness, tax sanction, knowledge and understanding of taxation, tax socialization, service quality of tax authorities and implementation of e-filing system against individual taxpayer compliance in KPP North Jakarta area. Object used in this research isindividual taxpayer have Taxpayer Registration Number and registered in KPP North Jakarta area. The samples in this research consists 118 taxpayer respondents. The method of sample in this research used conveniencesampling method. The result showed that variable taxpayer awareness, knowledege, and understanding of taxation has influenced against individual taxpayer compliance. While other variables as tax sanction, service quality of tax authorities, implementation of e-filing system, tax socialization has not influenced against individual taxpayer compliance.