PENGARUH PENERAPAN E-FILLING, PERSEPSI WAJIB PAJAK DAN PENGALAMAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN DI KANTOR PELAYANAN PAJAK PRATAMA KUPANG
Keywords:
Implementation of E-Filling, Taxpayer Perception, Experience of Using E-Filling, Individual Taxpayer ComplianceAbstract
This study aims to determine (1) To determine and analyze the effect of the implementation of E-filling on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (2) To determine and analyze the effect of the perception of Taxpayer convenience on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (3) To determine and analyze the effect of the experience of using E-filling on the compliance of Individual Taxpayers in submitting Annual Tax Returns. (4) To determine the effect of the implementation of E-filling, taxpayer perceptions and experience of using E-filling on the compliance of individual taxpayers in submitting annual tax returns at the Kupang Pratama Tax Service Office. The data used in this study were obtained using a questionnaire. This study uses a quantitative research approach. The population in this study were individual Taxpayers who reported SPT via E-filling at the Kupang Pratama Tax Office in 2024 totaling 54,587 Taxpayers. The sample of this study was 100 Taxpayers at the Kupang Pratama Tax Office in 2024. Sampling in this study used the Slovin formula. The analysis method used was descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression and hypothesis test using the statistical package for the social sciences 25 (SPSS 31) application. The results of this study indicate that (1) The Implementation of E-Filling has a significant effect on Individual Taxpayer Compliance in submitting Annual Tax Returns at the Kupang Pratama Tax Service Office. (2) Taxpayer Perception has a significant effect on the ease of use of e-filling in reporting SPT. (3) Experience in using e-filling has a significant effect on Individual Taxpayer compliance. (4) The Implementation of E-filling, Perception of Ease of Use of Taxpayers and Experience in Using E-filling together have a significant effect on Taxpayer Compliance in Submitting Annual Tax Returns.
References
Direktorat Jenderal Pajak. (2017). Peraturan Direktur Jenderal Pajak Nomor PER-01/PJ/2017 tentang penyampaian Surat Pemberitahuan secara elektronik. Jakarta: DJP Kementerian Keuangan Republik Indonesia.
Firdaus. (2019). Pengaruh penerapan e-filing terhadap kepatuhan wajib pajak orang pribadi dalam penyampaian SPT tahunan. Jurnal Akuntansi dan Perpajakan, 6(2), 45–56.
Kementerian Keuangan Republik Indonesia. (2023). Laporan Anggaran Pendapatan dan Belanja Negara (APBN) Tahun 2023. Jakarta: Kementerian Keuangan RI.
Lubis, R. A. (2023). Pengaruh penerapan e-filing terhadap kepatuhan wajib pajak dengan kepuasan pelayanan sebagai variabel intervening. Jurnal Ilmiah Akuntansi dan Keuangan, 11(1), 78–90.
Republik Indonesia. (2009). Undang-Undang Nomor 16 Tahun 2009 tentang perubahan keempat atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62. Jakarta.
Saskia, A., Hak, E., & Yustati, H. (2022). Pengaruh penerapan e-filing terhadap kepatuhan wajib pajak orang pribadi. Jurnal Akuntansi Bisnis, 14(1), 33–44.
Sugiyono. (2013). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Wahyudi. (2021). Pengaruh penerapan e-filing terhadap kepatuhan wajib pajak orang pribadi. Jurnal Perpajakan Indonesia, 5(2), 60–71.
Irfana, L. (2021). Persepsi kemudahan penggunaan e-filing dan pengaruhnya terhadap kepatuhan wajib pajak orang pribadi. Jurnal Akuntansi dan Keuangan Publik, 9(1), 21–32.
