Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem  E-Filing Terhadap Kepatuhan Pajak

Anisa Widya Larasati; Dyah Probowulan; Achmad Syahfrudin

doi:10.31539/costing.v3i1.816

Anisa Widya Larasati Universitas Muhammadiyah Jember
Dyah Probowulan Universitas Muhammadiyah Jember
Achmad Syahfrudin Universitas Muhammadiyah Jember

DOI: https://doi.org/10.31539/costing.v3i1.816

Abstract

E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance.

Keywords: E-Filling, Perception, E-Filing System Quality, Complaints

References

Ajzen, I. and Fishbein, M. (1980). â€œUnderstanding Attitude and Predicting Social Behaviourâ€. Prentice-Hall. Englewood Cliffs. NJ.

Chen, C.,W. 2010. Impact of Quality Antecedents on Taxpayer Satisfaction with Online Tax-filing Systems â€” An Empirical Study. Information & Management, 47:308â€“315.

Davis, F. (1989). Perceived Usefulness, Perceived Ease of Use and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319â€“340.

Desmita. (2009). Psikologi Perkembangan Peserta Didik. PT Remaja Rosdakarya. Bandung

Edward, K.,S & Jagongo, A. (2017). Impact of Online Tax Filing on Tax Compliance Among Small and Medium Enterprises (MSE) in Kibwezi Sub-county in Kenya. International Journal of Current Research, 9(1): 45196-45206.

Jogiyanto, H. M. (2008). Sistem Informasi Keperilakuan. Penerbit : ANDI. Yogyakarta

Kementrian Keuangan. (2014). Peraturan Menteri Keuangan Nomor 206.2/PMK.01/2014 tentang Organisasi dan Tata Kerja Instansi Vertikal Direktorat Jenderal Pajak. Jakarta.

Kementrian Keuangan. (2014). Peraturan Menteri Keuangan Nomor 242 /PMK.03/2014 tentang Tata Cara Pembayaran dan Penyetoran Pajak. Jakarta.

Kementrian Keuangan. (2014). Peraturan Menteri Keuangan Nomor 243/PMK.03/2014 tentang Surat Pemberitahuan (SPT). Jakarta.

Laihad. (2013). Pengaruh Perilaku Wajib Pajak terhadap Penggunaan E-Filing Wajib Pajak di Kota Manado. Universitas Sam Ratulangi Manado. Manado

Pandiangan, L. (2008). Modernisasi & Reformasi Pelayanan Perpajakan Berdasarkan UU Terbaru. Elex Media Komputindo. Jakarta

Peter, S., Delone, W. H., & McLean, E.R. (2008). Measuring Information System Success : Models Dimensions, Measures and Interrelationships. European Jurnal of Information System.

Rakayana, W. (2016). Persepsi Kebermanfaatan, Kemudahan, Kepuasan Wajib Pajak Orang Pribadi pada Penerapan Sistem E-Filing terhadap Kepatuhan Pelaporan SPT Tahunan. Jurnal Ilmiah Mahasiswa FEB, 4(2).

Republik Indonesia. Undang-undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP).2009. Jakarta.

Surjati, (2007). Analisis Sistem Integrasi Jaringan WIFI dengan Jaringan GSM Indoor pada Lantai Basement Balai Sidang Jakarta Concention Center.

Solikah, M & Dian., K. (2017). E-filing pada Kantor Pelayanan Pajak Pratama. EkoNiKa, 2(2): 127-141.