Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Oleh Wajib Pajak

Wiratan, Kathleen; Harjanto, Karina

doi:10.52859/jba.v5i2.25

Cited by 3 publications

(3 citation statements)

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“…Previous studies on the readiness of information technology for e-Filing usage, as conducted by Andi and Sari (2017), Pu'o et al (2018), and Putra (2019 have affirmed that technology readiness does influence e-Filing adoption. However, this contradicts the findings of Wiratan and Harjanto (2018) which suggest that technological readiness does not impact e-Filing utilization.…”

Section: Introductioncontrasting

confidence: 93%

“…When the system effectively meets user needs, there is potential for continuous and increased utilization of the e-Filing system (Andi & Sari, 2017;Reniati, R et al, 2023). This relationship between perceived satisfaction and e-Filing usage mediated by information technology readiness is also supported by studies conducted by Wiratan and Harjanto (2018) and Maryani (2016). Based on this description, it can be concluded that: H₇: Perceived satisfaction positively influences the use of e-Filing when information technology readiness serves as an intermediary variable.…”

Section: The Effect Of Perceived Satisfaction On E-filing Utilization...supporting

confidence: 74%

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How Technology Information Advancement Mediates The Effect of Taxpayer Perception Toward Digitalization in Personal Tax Payer Filing

Yusuf,

Sutawidjaya,

Witjaksono

et al. 2023

MIX

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Taxes are a source of state income as much as the use of which is intended to improve the welfare of the community through the development and improvement of public facilities. Tax revenue comes from contributions generated from the community and for the community as well, this is because the results of the tax revenue are used for general financing rather than all government financing, even one of the benchmarks for the success or failure of a country's economyObjectives: This study aims to examine the factors that influence the use of e-Filing for individual taxpayers by using information technology readiness as an intervening variable.Methodology: The analysis method used a structural equation modeling (SEM) which is processed by using Smart PLS.Finding: The study's results indicate the following: Satisfaction perception has a positive impact on e-Filing adoption, whereas Perceptions of convenience, security, and confidentiality do not influence e-Filing usage. Additionally, Satisfaction perception does not affect information technology readiness, whereas Perceptions of convenience, security, and confidentiality have a positive effect on technology readiness. Furthermore, Satisfaction perception, along with security and confidentiality, positively impacts e-Filing utilization when mediated by technology information readiness. However, the perception of convenience does not affect e-Filing usage when technology readiness serves as an intermediary factor.Conclusion: Information technology readiness exerts a substantial influence on e-Filing utilization, signifying that higher information technology readiness leads to increased e-Filing adoption by taxpayers.

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Section: Introductioncontrasting

confidence: 93%

Section: The Effect Of Perceived Satisfaction On E-filing Utilization...supporting

confidence: 74%

How Technology Information Advancement Mediates The Effect of Taxpayer Perception Toward Digitalization in Personal Tax Payer Filing

Yusuf,

Sutawidjaya,

Witjaksono

et al. 2023

MIX

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“…Dalam (Wiratan & Harjanto, 2018) realisasi penerimaan pajak dapat meningkat pemasukan negara namun tidak melebihi target yang ditetapkan. Hal ini menunjukkan bahwa dibutuhkannya penerimaan pajak yang harus ditingkatkan kembali.…”

Section: A Pendahuluanunclassified

Optimalisasi Target dan Realisasi Pajak Pada E-Filling di Kota Bandung

Wulandani

Amallia²,

Yusra³

2022

JPKP

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One form of tax administration modernization for the use of information technology in the taxation sector is the use of E-Filling. In general, the E-Filling system is still less attractive to taxpayers. It can be seen that there are still very few E-Filling users in Indonesia. This study aims to determine the target optimization and realization of e-filling taxes in the city of Bandung. Researchers find information using optimization indicators that are guided by three aspects, namely goals, decision alternatives, and limited resources. This research method uses descriptive research using a qualitative approach and the source of data used in this study is primary data which is the result of interviews. The data analysis technique used is in the form of data reduction, data presentation, and drawing conclusions. The results of the research based on optimization indicators, the use of E-Filing by Bandung City Taxpayers has been implemented well.Keywords: Target, Tax, E-Filling

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Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado

Imbang,

Walandouw,

Weku

2024

RAPI

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E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.

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Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Oleh Wajib Pajak

Cited by 3 publications

References 0 publications

How Technology Information Advancement Mediates The Effect of Taxpayer Perception Toward Digitalization in Personal Tax Payer Filing

How Technology Information Advancement Mediates The Effect of Taxpayer Perception Toward Digitalization in Personal Tax Payer Filing

Optimalisasi Target dan Realisasi Pajak Pada E-Filling di Kota Bandung

Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado

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