E-filing System Research Articles

Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)

This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.

PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK DAN MODERNISASI SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

This research’s aims to analyze the impact of the 2016 tax amnesty policy and modernization of tax information system on individuall taxpayers compliance. Independent variabels in this research are the 2016 tax amnesty policy, modernization of tax information system e-billing system, e-filing system and e-SPT system for individual taxpayer. The dependent variabel is the compliance of individual taxpayers. This reseach uses primary data, by giving questionnaires to respondents by online and meet directly the individual tax payers and filled by 168 respondents. Sampling method in this research uses purposive sampling method that are individual taxpayers that have NPWP and submit the tax amnesty 2016. Analysis uses the multiple regression analysis. The results of the analysis and hypothesis shows that variable 2016 tax amnesy policy,tax modernization e-filing system and e-Spt PPh have positive impact on individual taxpayer compliance. but tax modernization e-billing system for individual taxpayer have not impact on personal taxpayer compliance.

Intensity of Taxpayers Using E-Filing (Empirical Testing of Taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi)

This study aims to examine the factors that influence the intensity of personal taxpayer behavior using the Unified Theory of Acceptance and Use of Technology (UTAUT), namely performance expectancy, effort expectancy, social influence, facilitating conditions, attitude toward using technology, self-efficacy, and anxiety. The research model was analyzed using a Structural quation Model (SEM) based on variants with SmartPLS 2.0. The test results state that only the condition of the facilities and attitudes towards technology have a significant effect, while others have an influence but are not significant. This means that personal taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi consider the condition of facilities such as tools, guidelines, knowledge, and attitudes towards technology that can affect the intensity of using the e-filing system in reporting Taxes.

The Electronic Systems And Taxpayer Compliance

Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the taxpayer compliance. In addition, it was also meant to test and analyze the influence of understanding the internet as a moderating relationship between the implementation of the e-Filing system on the taxpayer compliance.The sample of 105 respondents. The results of this study indicated that the application of e-Billing system did not affect the taxpayer compliance, while the application of e-Filing system has a positive and significant effect on the tax compliance. While understanding the internet is proven to strengthen the positive relationship between the application of e-Filing system to the taxpayer compliance.

Analisis Pengaruh Kualitas Sistem Media Elektronik E-Filling dan E-Billing Terhadap Tingkat Kepuasan Wajib Pajak (Studi Pada Wajib Pajak di Fakultas Ekonomi Universitas Tridinanti Palembang)

This research is being done to taxpayers at economic faculty of Tridinanti Palembang. This research aims to know effect the quality of the e-filing and e-billing system toward taxpayers satisfaction level. The population in this study is 339 taxpayers. Sample of 130 taxpayers by using purposive sampling methods. The analytical technique used is a descriptive analysis and conducted a asumsi klasik test. The result of this study is (1). The quality of the e-filing system has a significant positive effect on the degree of taxpayers satisfaction, (2). The quality of the e-filing system has a significant negative effect on the degree of taxpayers satisfaction, dan (3). The quality of e-filing and e-billing system collectively has a significant positive effect on the rate of taxpayers satisfaction.

Peningkatan Kepatuhan Wajib Pajak melalui Penerapan Sistem e-filling yang Dimoderasi oleh Pemahaman Internet

<p>Taxes are the largest source of state revenue that has many roles. Until 2017 taxes can contribute 85.6% of state revenues. The level of taxpayer compliance in Indonesia is quite alarming and continues to decline, in 2011 taxpayer compliance could reach 97.2%, but in 2014 it fell to 91.6%, and again in 2015 only 82%. The purpose of this study was to determine the effect of the implementation of the efilling system on taxpayer compliance and to know the relationship between the application of e-filling systems and taxpayer compliance which was moderated by internet understanding. The initial step as the main basis of research is by collecting data. Primary data obtained from the distribution of questionnaires. All taxpayers registered with the Tax Office as the study population. Determination of the sample was obtained by the Slovin formula so that 100 respondents were obtained. The analysis method uses simple linear regression and the Moderated Regression Analysis (MRA) method. The results obtained are that the application of e-filling system has a significant effect on taxpayer compliance and internet understanding is able to moderate the relationship between the application of e-filling systems to taxpayer compliance.</p><p><em><br /></em></p>

Tax E-Filing System Acceptance Level on the Taxation Compliance: An Application of the UTAUT Approach

This research aimed to analyze the acceptance level of the tax e-filing system on the tax compliance of the individual taxpayer. UTAUT had underpinned this research that consisted of the aspects of Performance Expectancy (PE), Effort Expectancy (EE), Social Influence (SI), and Facilitating Condition (FC). These factors were expected to trigger the taxpayer attitude which will be impact on their behavioral intention. Using a qualitative research approach, an interview with 16 individual taxpayers with certain criteria was conducted. The interview questions were derived from the UTAUT aspects. Moreover, all interview scripts segmented into three distinct classifications; age, gender, and occupation. The interview data were analyzed using Nvivo 12. The result shows that tax e-filing system is effective to stimulate the commitment of the participant, not only to use the system regularly and to report their tax return but also to fulfill their tax obligation voluntarily. The e-filing system increases participant productivity because it offers cost reduction and time-saving. Furthermore, it is easy to understand and effortless to use. However, SI has less impact on the participant' decision to use tax e-filing system since it is mandatory in accordance with the tax regulation. Regarding the FC, it is sufficient to develop people interest in using the e-filing system. This result could be a beneficial source for the Directorate General of Taxes to evaluate the e-filing implementation and for Indonesia citizen to actively involved

PENGARUH PENERAPAN E-SPT,E-FILLING DAN E-BILLING TERHADAP TINGKAT KEPUASAN DAN DAMPAK NYA PADA KEPATUHAN WAJIB PAJAK

This study aims to analyze the effect of efficacy againstTaxpayer Compliance with service quality as intervening variable in Gunungkidul Region. This research data is obtained from questionnaire (Primary) which is distributed to the Taxpayer using e-filling program in Gunung kidul area. The population of this study is Individual Tax payers whouse e-filling in the area of gunungkidul. The sample used in this study ere 70 respondents. This research uses analytical path. The results of this study indicate that (1) Application of E-Filling System has a significant effect on service quality satisfaction. (2) satisfaction of service quality have a significant effect to taxpayer compliance this is proven through simple linear regression. (3) the application of e-filling affect taxpayer compliance significantly influence taxpayer compliance. (4) e-filling program has an effect on compliance through service quality.

Analysis of Taxpayers’ Intention to Use Tax E-Filing System in Tanzania: Controlling for Self-Selection Based Endogeneity

This paper aims at analysing factors that influence taxpayers’ intention to use electronic tax filing system. The paper employs Technology Acceptance Model (TAM) framework. We first estimated traditional TAM model using OLS. Using econometric tests we observed self-selection endogeneity bias in intention to use e-filing system. To account for this bias we estimated endogenous switching regression model. Results of endogenous switching model show that risk, social influence and performance expectancy have significant effects on intention to use e-filing. Further, we found that these factors affect users and non-users intentions differently, calling for differentiated strategies in influencing e-filing use intention. Lastly, we recommended both administrative and technical issues to be considered for enhanced intention to use and adoption of e-filing system.

IPTEKS E-FILING TERHADAP WAJIB PAJAK PADA KPP PRATAMA MANADO

KPP Pratama Manado is a place provided by the government for the public or taxpayer in carrying out their obligations to report on each asset or wealth or income they have. Along with the times in the advancement of information and communication technology, KPP Pratama Manado provides convenience for taxpayer in reporting SPT (Surat Pemberitahuan Tahunan) by providing e-Filing. The e-Filing system is an online tax reporting system that has been provided by the government for taxpayer. However, the lack of knowledge of taxpayer on e-Filing system affects taxpayer still reporting annual SPTs manually. KPP Pratama Manado should further improve the grade and quality of e-Filing system so that they can be used more optimally by taxpayer.Keywords: SPT, e-Filing, taxpayer

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KESUKSESAN IMPLEMENTASI SISTEM E-FILING PAJAK

In order to address the task and function in tax policy through the information technology, the Directorate General of Tax, Ministry of Finance of Indonesia, has already developed and launched e-Filing system as tax services in web based. Although it has massively run, there are still problems in its implementation. Hence, we need to evaluate and judge how its implementation based on point of view of its user. The general purpose of this research is to evaluate the success of e-Filing system implementation based on user perception with DeLone & McLean Information System Success Model Approach (1992). By using primary data form questionnaire and secondary data with quantitative approach of Structural Equation Modelling (SEM) based on Partial Least Square (PLS)’s component or variance, this research examine the effect of success indicators measurement on implementation of e-Filing system based on Delone & McLean (1992) model. This model uses six variables which are system quality, information quality, user satisfaction, use, individual impact and organizational impact. This research empirically showed that the e-Filing system currently implementated is not successfully running yet based on all DeLone & McLean’s success measurement criterias. Hence, Directorate General of Tax need to improve, strengthen, and expand the e-Filing system implementation.

Assessing Job Performance of Tax Agents via E-Filing System

Tax agent plays a vital role in ensuring tax compliance of the taxpayers. The consideration on their job performance is crucial to enhance their clients’ tax compliance. Tax agents are highly dependent on the e-filing system in performing their job since they are the frequent system users. Despite of its benefits, there are also setbacks in the e-filing system that impeding and hampering the tax agents’ job performance which include functionality, information quality and infrastructure issues. The knowledge of the tax agents is also one of the issues on their job performance via e-filing system. Therefore, this conceptual paper aims to identify factors influencing job performance of tax agents in the tax preparation process via e-filing system. This paper proposes a framework which applied the combination of Information System Success (ISS) Theory and Theory of Planned Behaviour (TPB. The framework is useful to identify the area of improvement for e-filing system which lead to the improvement of tax agents’ job performance.

PENGARUH PENERAPAN SISTEM E-FILLING DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I)

The formulation of the problem in this study was how the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The objective of this study was to analyze the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The study was asspciative research. The population used in this study was the small and medium sized micro business taxpayer in kecamatan ilir timur I. The sample in this study was 90 respondents. The data collection methods used in this study was questionnaires. The hypothesis tests used were multiple linear regression and moderated resgression analysis. The results of this study showed that partially the application of E-Filling system gave a positive influence on tax revenue, the level of understanding of taxation gave a positive influence on tax revenue, the level of compliance of taxpayers could not moederate the influence of E-Filling application system on tax revenue, and taxpayer compliance could not moderate the influence of tax understanding level of tax revenue. Simultaneously the application of E-Filling system and tax understanding level gave a positive influence on tax revenue

PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA TEGALSARI

AbstractThis study aims to determine: (1) the influence of the application of e-filing system at the Pratama Surabaya Tegalsari tax service office (2) the effect of implementing e-billing system on Pratama Surabaya Tegalsari tax service office (3) the influence of understanding taxation on taxpayer compliance at the office Pratama tax service in Surabaya Tegalsari (4) the influence of the application of e- filing, e-billing and taxation understanding of taxpayer compliance at the Pratama Surabaya Tegalsari tax service office. This study uses primary data by distributing online questionnaires aimed at taxpayers who meet the criteria determined by the researcher. The population in this study are taxpayers who are registered as e-filing and e-billing taxpayers at the Pratama tax service office in Surabaya Tegalsari. In this study using a sample of 100 respondents, the sampling method uses self- selected respondents, ie someone who chooses himself to participate becomes a respondent voluntarily of his own volition because of interest in the research being conducted. The results of this study indicate that (1) the application of e-filing system does not affect taxpayer compliance (2) the application of e-billing system does not affect taxpayer compliance (3) understanding of taxation does not affect taxpayer compliance (4) implementation of e-system -filing, e-billing and understanding of taxation have a simultaneous effect on tax compliance at the Pratama Tax Office Surabaya Tegalsari. Keywords: e-filing, e-billing, understanding of taxation, compliance of taxpayers.

ANALISIS MCDONALDISASI BENTUK PELAYANAN PUBLIK PADA SISTEM E-FILING DIREKTORAT JENDERAL PAJAK (DJP) ONLINE

In this contemporary era, the forms of public service in Indonesia have become increasingly practical and instant. Conditions like this to illustrate how the phenomenon of McDonaldization began to plague into public service systems, one of which is with the public service system e-Filing DJP Online. E-Filing DJP Online is an application of public services based on information and communication technology implemented by the state tax execution agency to provide easy access to services for the Taxpayers in Indonesia. The purpose of this study is to see how the principles of McDonaldization are applied in the public service system of tax agencies through the DGT Online e-Filing system. The theory approach used is McDonaldization Theory by George Ritzer, and the concept of Public Service. The method used is qualitative descriptive, with literature review approach. The results show that the DGT Online e-Filing system applies the principles of McDonaldization in the form of its services, namely: efficiency, quantified and qualified services, predictability, control, and ultimately the rationale for irrationality of service.Keywords: McDonaldization, Public Service, Tax, e-Filing

Taxpayers Perception Of E-Filing System In Increasing Behavior Of Annual Reporting Of Tax Return (Indonesian Evidence)

Taxpayers Perception Of E-Filing System In Increasing Behavior Of Annual Reporting Of Tax Return (Indonesian Evidence)

PENGARUH MUTU PELAYANAN PERPAJAKAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAKPADA SISTEM E-FILING PERPAJAKAN DI INDONESIA

<p><em>This study is intended to determine the effect of the tax service quality and satisfaction of taxpayers on tax compliance within the individual educational foundation noble mother.</em><em> This study uses quantitative analytical research method, where the data obtained through the distribution of questionnaires to individual taxpayers in the environment of Bunda Mulia education foundation in Jakarta. Data obtained then processed by using software SPSS 23. The results of this study indicate the existence of: (a) positive and significant relationship between the qualities of tax service tax officer (tax) to the taxpayer compliance of individuals; (b) a positive and significant relationship between the satisfactions of individual taxpayers on individual taxpayer compliance.The results represent that the quality of tax services provided by tax officials (tax authorities) have a positive effect on taxpayer compliance of individuals on the system of e-filing taxation in Indonesia. In addition, the level of personal taxpayer satisfaction in the noble education foundation also has a positive and significant impact on the taxpayer compliance of individuals on the tax e-filing system in Indonesia. This research has contributed in assisting and supporting the implementation of e-filing system organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxation.</em></p><p><em> </em></p><p><strong><em>Keywords</em></strong><strong><em>:</em></strong><em> quality of tax service, taxpayers satisfaction, taxpayer compliance, personal taxpayers,e-filing system of Indonesian taxation.</em></p>

PENGARUH PERSEPSI PEMAHAMAN WAJIB PAJAK, MANFAAT, KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN SISTEM E-FILING

This study aims to demonstrate empirically the effect of perception understanding taxpayers, usefulness, ease of use and satisfaction of taxpayers to use the e-filing system. This study uses a survey of the taxpayers of employees who are registered in the Tax Office Primary Cengkareng. There are 400 questionnaires distributed, 390 back, and the 385 questionnaires that could be analyzed. The result of this study indicates that the usefulness and satisfaction of taxpayers empirically effect on use e-filing system for individual taxpayers. While perception understanding taxpayers and ease of use have no effect on use e-filing system for individual taxpayers.

Information Quality Impact toward Continuous Intention of Using Tax E-Filing System

Information Quality Impact toward Continuous Intention of Using Tax E-Filing System

Analisis Pelaporan SPT Tahunan PPh Pasal 21 Sebelum Dan Sesudah Penerapan Sistem E-Filing Bagi PNS Dinsosnakertrans Kabupaten Nias

E-Filing system is a system reporting of Annual Tax with online system and real time provided by Directorate General of Taxes. The advantage of e-Filing is that it can reduce the time and expense as well as reporting of annual tax is correct and timely. This research is aimed to know the difference of reporting Annual Income Tax clause 21 before and after the application e-Filing System for civil servants of Social Service, Labor, and Transmigration Nias District. The type of research used is descriptive research with qualitative approach, and the data analysis technic used is reduction data, display data, conclusion and verification, and final conclusion. The study population and sample was all civil servants of Social Service, Labor, and Transmigration Nias District which amounts 25 people. From the result of this research, it is found that all civil servants of Social Service, Labor, and Transmigration Nias District have reported their Annual tax by using e-Filing. The using e-Filing system, the service becomes faster, accurate, timely and can be done anywhere and of course this condition is very different when done manual system. The difference is on description of form notification, procedures of tax calculation, time effectiveness, efficiency, archiving, data delivery, and taxpayer compliance.