Use Of E-filing Research Articles

PENGARUH PENGGUNAAN E-FILING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WPOP (Studi Pada WPOP Pekerja Bebas Di Kota Salatiga )

The purpose of this study to determine the effect of using e-filing and understanding of taxation on compliance of annual taxpayer reporting of the individual taxpayer in the Salatiga. The population of this research is non-employee individual taxpayers who are registered in KPP Pratama Salatiga. The sample used is 100 respondents and data collection techniques using an incidental sampling method. The questionnaires were distributed using google form and given directly to respondents. The collected questionnaire data was tested with validity, reliability, and classical assumption tests. Hypothesis test using the T-test with multiple linear regression models. The results of this study indicate that (1) the use of e-filing has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga. (2) Understanding taxation has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga.

PENERAPAN PELAPORAN PAJAK MENGGUNAKAN E-FILING

Director General of Taxes provides easy service for Taxpayers in reporting the amount of tax that must be paid because Taxpayers do not need to come directly to the Tax Office to fulfill their tax obligations in terms of SPT submission, for Electronic Technology tax officers they can facilitate database management. The application of e-filling is a step that is expected to be able to provide excellent service to the community so that it can increase the satisfaction of taxpayers as well as the application of e-filing which is expected to provide satisfaction to taxpayers. This study aims to determine the application of tax reporting using e-Filing and taxpayer satisfaction with tax reporting using e-Filing at KPP Pratama, North Makassar. This study uses a type of descriptive qualitative research, trying to find out how the application of e-Filing as a new application in SPT delivery as well as how compulsory satisfaction with the use of e-Filing in delivering annual SPT. The data used in this study are secondary and primary data.

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.

Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2

The purpose of this study is to find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 registered at the Tabanan Primary Tax Service . The method used is non-probability sampling with accidental sampling technique. Data collected by distributing questionnaires to 100 individual taxpayers. The analysis technique used is multiple linear regression. Based on the results of the analysis that the performance expectations, sosial factor, facilitating condition and hedonic motivation have no effect on the use of e-Filing by individual taxpayers, effort expectation, price value and habit have a positive effect on the use of e-Filing by individual taxpayers in Tabanan Primary Tax Service.
 Keywords: E-Filing, Personal Taxpayers, UTAUT 2.

Sistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur

This study aims to analyze the effect of information quality, system quality, service quality, use, and user satisfaction of e-filing systems on individual taxpayer compliance. This research was conducted by distributing questionnaires online and offline to e-filing individual taxpayers at KPP Pratama Timur Denpasar. The total sample is 100 individual taxpayers using convenience sampling techniques. The data analysis technique used is partial least square with SmartPLS 3.2.8 application. The results of this study indicate that information quality and system quality have a positive effect on the use of e-filing systems. Information quality, system quality and service quality influence the satisfaction of e-filing system users, the use and satisfaction of e-filing system users have a positive effect on taxpayer compliance. The results of this study can be used as input by the government in an effort to increase the use of e-filing by individual taxpayers.
 Keywords: E-filing; Updated D&M IS Success Model; Taxpayer Compliance.

E-Filing vs Non E-Filing: Taxpayers’ Perceptions of Use-fulness, Ease, Security, Confidentiality, and Satisfaction

Objective – Tax reporting through the Annual Tax Return (SPT) is one of the obligations of taxpayers as mandated by the Indonesian Taxation Law. Along with the development of science and technology, technological innovation has been adopted as a form of internet-based taxation service called the e-filing system. This study is aimed to compare the perceived usefulness, convenience, security and satisfaction of taxpayers between users of e-filing and non e-filing. Design/methodology – Primary and secondary data are collected through survey method in Tax Office (KPP) Pratama Purwokerto, Central Java Province, Indonesia. The registered taxpayers using e-filing are 17,831 and the non e-filing are 44,332. Paired t-test was used to compare each variable between users of e-filing and non e-filing.Results – The findings reveal that there is no difference in perceived usefulness between the users of e-filing and non e-filing in that reporting tax return online and manual are equally perceived useful. Nevertheless there is a difference in the perceived convenience and security whereby users perceived that the use of e-filing is more convenient, secure and confidential than the manual. Furthermore there is no difference in the perceived satisfaction whereby users are equally satisfied either with the e-filing and non e-filing. As a whole, there are differences of perception between users of e-filing and non e-filing, hence it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.

Pendampingan Pelaporan SPT Tahunan Berbasis E-filing Bagi Pedagang Kelontong di tengah Wabah Covid-19

Government appeals to stay at home and restrictions on the delivery of public services do make people less comfortable in receiving public services, but this is a policy currently taken by the government is an effort to limit or stop the spread of Corona Virus. based on the instructions given, DJP (Direktorat Jenderal Pajak) then stop reporting directly and lead to the use of e-filing and extend the tax reporting period that should end on 31 March 2020 to 30 April 2020. Termination is what later became a problem experienced by taxpayers, especially the grocery traders in Gerung Market, Gerung District, West Lombok Regency, where the average trader was very unfamiliar with the use of electronics, especially the use of computers and the internet. By coordinating with an account representative, the servant provides assistance to traders who wish to report their annual tax return online while still paying attention to social distancing or maintaining a safe distance from participants. because of the adaptations made so that not all registered participants can be accompanied, namely only 50% of participants who successfully report online, 20% of participants are reported manually and the rest are still waiting for further policies.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN FASILITAS E-FILLING DALAM PENYAMPAIAN SPT MASA OLEH WAJIB PAJAK DI KOTA BENGKULU

The title of this study is the factors that influence the use of e-filling tax facilities by taxpayers as a means of submitting effectively and efficiently annual notice (SPT) in Pratama tax service office of Bengkulu city. In the use of e-filling facilities, not all taxpayers use it for various reasons. This study aims to find out the empirical evidence of the influence of perception of usefulness (X1), perception of easiness (X2), complexity (X3), security and confidentiality (X4), taxpayer information technology readiness (X5), and counseling to taxpayers (X6) toward the intensity of behavior in the use of e-filling (y) in the Pratama tax service office of Bengkulu city. In this study, the samples taken were 100 taxpayers registered in the Pratama tax service office of Bengkulu City. Data collection is done through direct observation and surveys, and the data were obtained by distributing questionnaires to the respondents. This study uses Technology Acceptance Models (TAM) with the SPSS program. The results showed that the perception of usefulness (X1) had a significant positive influence on the intensity of behavior for the use of e-filling. Easiness perception (X2) had a positive significant influence on the intensity of behavior for the use of e-filling, Complexity (X3) had significant negative influence on the intensity of behavior for e-filling, security and confidentiality (X4) had significant positive influence on the intensity of behavior for filling the e-filling, taxpayer information technology readiness (X5) had a significant positive influence on the intensity of behavior for filling the e-filling, and counseling to taxpayers (X6) had a significant positive influence on the intensity of behavior for filling the e-filling. Keywords: Perception of Usability, Perception of Convenience, Complexity, Security and Confidentiality, Taxpayer Information Technology Readiness and counseling to Taxpayers on Behavioral Intensity in the Use of E-Filling.

TAM Towards Leddite Building Mandors In The Use Of E-Filing

This study aims to identify perceptions of usefulness, convenience and attitude towards behavior in the use of e-filling. Data from this study were obtain through quesstionnaires distributed to the community in the category of technological stuttering and had produced 50 respondents consisting of construction foremen in PT. Hutama Karya (Persero) Surabaya Brach. This study had a result that found if the variable perceeived usefullness and perceived easse of being has a possitive and siignificant effecct onthe use of, e-filling, but the attitude towards the most behavior did not affect the use of e-filling. This study hal limitation is that it only uses 1 company as a research sample, so it is less able to generalize these findings.

Analisis Persepsi Wajib Pajak terhadap Penggunaan E-Filing

The importance of tax revenue in the APBN encourages the Director General of Taxes to make efforts to increase tax revenues by increasing services in SPT reporting through the e-Filing application. Although the purpose of e-Filing is quite good, until now not all Taxpayers use it, because there are still many Taxpayers who do not understand e-Filing and the ability of Taxpayers to use e-Filing is still minimal. The purpose of this study was to analyze the effect of ease of use, security and confidentiality, and satisfaction of Taxpayers on the use of e-Filing. The type of research used is quantitative research. The object of the research is the Individual Taxpayer at KPP Pratama Surabaya Simokerto. The number of Individual Taxpayers registered at KPP Pratama Surabaya Simokerto in 2017 is 36,866 people. Sampling uses simple random sampling technique. The number of samples obtained was 100 people after being calculated using the Slovin formula. This study uses primary data with questionnaire media. The data analysis technique used is Partial Least Square (PLS). The results showed that ease of use and security and confidentiality had no effect on the use of e-Filing, while the satisfaction of Taxpayers affected the use of e-Filing.

THE ROLE OF E-FILING IN IMPROVING TAXPAYER COMPLIANCE IN INDONESIA

The advancement of technology has made people prefer a practical and easy. E-filing is one of the technological advances used by the Indonesian Directorate General of Taxes. The use of an online tax application is also carried out in order to improve Indonesia's ranking in the list of Ease of Doing Business (EODB) in the world with one of the indicators is the use of technology to shorten the bureaucracy and improve time and cost efficiency . The purpose of writing this scientific journal is to determine the role of using e-filing applications for taxpayer compliance in Indonesia. The research method used in this research is to use a qualitative descriptive method. The type of data in this study is qualitative data, where data is presented in the form of words that contain meaning in the form of data that is processed through interviews and explanations about e-filing. Data collection was carried out using interview methods and other source. The results of research conducted indicate that the use of e-filing is able to increase taxpayer compliance every year. In this case the government is expected to continue to develop the e-filing application and conduct socialization to various groups of people so that taxpayers become more about funding the use of e-filing applications in SPT reporting so that the taxpayer compliance targets are realized according to the target every year.

EFEKTIVITAS PENGGUNAAN E-FILING DALAM RANGKA MENINGKATKAN KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN TAHUNAN WAJIB PAJAK ORANG PRIBADI

In an effort to maximize Taxpayer Compliance, the Directorate General of Taxation always optimizes services so as to increase public awareness of orderliness as taxpayers, one way to do tax reform is to utilize information and communication technology by implementing e-filing systems. This research is a Mix Method research in which research combines two research methods at the same time, qualitative and quantitative. The purpose of this study is to determine the Effectiveness of the Use of E-Filing in the Framework of Improving Compliance Reporting the Obligatory Annual Notification of Individuals. The results of this study indicate that the use of e-filing has been successful in increasing the compliance of individual taxpayers by increasing the annual tax return report of individual taxpayers. Taxpayers find it easy to report their annual tax returns by using e-filing. In addition, taxpayers are aware of their obligations as taxpayers. However, there are some obstacles in implementing e-filing, namely the lack of knowledge of taxpayers and the difficulty of convincing taxpayers to use e-filing effectively and efficiently.

Analisis faktor-faktor yang mempengaruhi perilaku minat wajib pajak orang pribadi dalam menggunakan e-Filing (Studi di Kabupaten Ende)

This study aims to examine whether perceptions of usefulness, perceptions of ease, perceptions of volunteerism, perceptions of social factors influence the behavior of the personal interests of taxpayers in the use of e-Filing in Ende Regency. Data obtained from the results of filling out the questionnaire by respondents totaling 86 individuals taxpayers who use e-Filing in Ende Regency. Questionnaire data were tested with validity, reliability, classic assumption tests, and to analyze hypotheses using multiple linear regression analysis, F test, and T test using the SPSS version 16.0 application. The results showed that the perception of usefulness and perception of social factors significantly influence the interest in e-Filing behavior. While perceptions of ease and volunteerism perceptions do not significantly influence the interest of taxpayers' behavior in using e-Filing. Keywords: perceived usefulness, perceived ease, volunteerism perception, perception of social factors,interest in the use of e-Filing.

Account representative roles, e filling and MSMEs in tax compliance

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by the existence of an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed was 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E-Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously.

Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance

The purpose of this research is to study the application of the e-filling system of private taxpayers. To find out the understanding of taxpayers in the use of e-filling of personal taxpayers obligations, the discussion in this study is associative, The population in this study is all employees civil society in Medan City Housing and Structuring Agency that accommodates 152 people. The sample in this study were all civil servants outside the Financial and Compilation Program which examined 40 people. Data collection techniques used in this study were the study of documentation and questionnaires. Data analysis techniques used are multiple linear regression, hypothesis testing and coefficient of determination test. Based on the results of the evaluation between the application of the e-filing system to the demands of individual taxpayers obtained tcount (2.784)> ttable (1.686), with a significant level of 0.007 ttable (1.686), with a significant level of 0.001 <0.05. The value of 3.405 is greater than 1.686 indicating that t is greater than ttable. This shows a significant difference between the knowledge of civil servants in the use of e-filing to the needs of tax people.

The Difference of Compliance Cost Before and After Using E-Filing Application on Company Taxpayers E-Filing User

The purpose of this study was to determine differences in compliance cost incurred before and after the use of E-Filing applications for corporate tax payers E-Filing users.E-Filing Tax Return is a reporting system created by the DGT which makes it easy for taxpayers in the manufacture and delivery of Tax Return report to the Director General of Taxation. The hypothesis in this study was tested using the Wilcoxon test match pairs. The type of data used in this study is quantitative data. The research method used is a survey and the instrument used to collect data is a questionnaire. The results show that compliance cost after the use of e-filing in contrast to earlier, where the compliance cost will be lower.

Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Dalam Penggunaan E-Filing

This research aims to obtain empirical evidence usefullness of e-filing, ease of use of e-filing, security and privacy of using e-filing on actual usage of e-filing on individual taxpayers in the West Jakarta area. The sample in this study were 100 respondents of individual taxpayers. The results of this study indicate that the usefullness of e-filing has a significant influence on the use of e-filing, while ease of use, security and privacy do not have a significant effect on the use of e-filing

Effect of taxation modernization on tax compliance

This study aims to examine the effect of using e-filing, the use of e-billing and administrative fines on individual taxpayer compliance in Badung Regency. Non-compliance with taxpayers can lead to reduced tax potential that can be netted. The transition to a technology-based tax reporting system is expected to help improve tax compliance. The method of data collection in this study is a survey method with questionnaire techniques. The population in this study was 126,477 taxpayers and the sample in this study were 100 taxpayers registered at North Badung KPP and South Badung KPP. The variable use of e-filing is measured by perceptions of usability and perceptions of ease of use. Variables for using e-billing are measured by perceptions of usability and ease of use. Administrative penalty variables are measured by four indicators, namely the function of tax sanctions, sanctions for tax violations, sanctions according to the level of violations and the application of sanctions according to regulations. The analysis technique used is multiple linear regression analysis. The results of the study show that e-filing has a positive effect on taxpayer compliance, e-billing has a positive effect on taxpayer compliance and administrative fines have a positive effect on taxpayer compliance.

Pengembangan Model Keberlanjutan e-filing di Palembang Menggunakan Partial Least Square Structural Equation Models (PLS-SEM)

DGT (Directorate General of Taxation) continues to optimize the collection of annual tax returns by facilitating technology-based tax service systems, one of which is e-filing that has been running since 2016. However, e-filing turned out to have less influence on the delivery of annual tax returns as reflected in the electronic annual tax returns monitoring data that only met 78% of the 2017 target. This is caused by various problems that arise during the use of e-filing such as individual technology capabilities, loss of efin, forgetting DGT Online account passwords to lack of awareness about the importance of submitting annual tax returns. Problems encounter during the use of e-filing are the basis for evaluating the continued use of e-filing in Palembang. The development of a conceptual model was conducted to evaluate the sustainability of the use of e-filing. The development of a conceptual model basically has a scarcity of supporting theories used and has a complex model. To overcome this problem, Partial Least Squares (PLS) Structural Equation Model (SEM) could be applied to. The results of data analysis found that information quality and service quality did not have a positive influence on the sustainability of the use of e-filing and the level of correlation between information quality, system quality, service quality, and individual ability was still small towards the sustainability of the use of e-filing. It could be concluded that the quality of information and service provided by DGT has the opposite effect that does not even influance the sustainability of e-filing usage. However, the quality of the system and the ability of individuals to give effect to e-filing usage in reporting in reporting annual tax returns. Therefore, DGT is expected to improve the quality of the system of e-filing expecially in the function of e-filing, ease of use, usefullness of e-filing in reporting annual tax return. In additory it is necessary to carry out socialization and training on e-filing to improve the ability of individuals to report online their annual tax report. The findings of this research are very important for the Tax office in Palembang to analyze the sustainability of the use of e-filing that has been proven empirically, multidimensional and in a specific context. The result of the study could be used as a reference to improve overall quality of taxation for the sake of sustainable use of e-filing.

Persepsi Dosen Tetap Di Wilayah Jakarta Barat Dan Tangerang Terhadap Penggunaan E-Filling

This study was made to obtain empirical evidence on the influence of perceptions of security, perceptions of usefulness, perceptions of confidentiality, and perceptions of convenience on the use of e-filling. The method of data collection is done by distributing questionnaires from February to April 2018 to lecturers in the West Jakarta and Tangerang areas. The sampling technique used is simple random sampling. The results showed that perceptions of convenience and perceptions of usefulness have an influence on the use of e-filling while the perception of confidentiality and perception of security have no influence on the use of e-filling.