Aspek-Aspek Yang Berpengaruh Dalam Penggunaan E-Filing Admnistrasi Perpajakan Dan Dampaknya Terhadap Kepuasan Wajib Pajak

Amilin, Amilin; Nurjanah, Ana

doi:10.24912/ja.v18i2.190

Cited by 3 publications

(3 citation statements)

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“…In a study about the effect of e-filling on tax-subject compliance, tax administration has a significant impact on tax-subject compliance (Husnurrosyidah, 2017). Amilin (2014) shows that e-filling positively affects tax-subject compliance. The implementation of e-filling has been proven to provide ease to tax subjects, minimizing the cost of compliance, and enhance the compliance as well.…”

Section: Methodsmentioning

confidence: 98%

Determinants of Tax Subjects’ Intention to Participate in the Voluntary Disclosure Program

Yuniarwati,

Siswanto,

Weruin

2024

ijaeb

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The Voluntary Disclosure Program (PPS) is an opportunity for taxpayers to report/disclose tax obligations that have not been fulfilled voluntarily through payment of PPh based on asset disclosure. This program is expected to increase voluntary taxpayer compliance and is carried out based on the principles of simplicity, legal certainty and expediency. There are many factors that influence an individual taxpayer's intention to participate in PPS. Therefore, this research aims to examine the influence of tax sanctions, subjective norms and tax administration on individual taxpayers' intentions to participate in PPS. The population in this study is individual taxpayers who live in Tangerang City and the sample was chosen randomly among individual taxpayers who were willing to fill out the questionnaire. After calculations, there were 105 individual taxpayers participating in this research. The data was then analyzed using multiple linear regression using the SPSS version 25 software program. The results of data analysis showed that the first and third hypotheses were accepted, while the second hypothesis was rejected. Thus, tax sanctions and tax administration have a significant effect on individual taxpayers' intentions to participate in PPS, whereas this is not the case with subjective norms.

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Section: Methodsmentioning

confidence: 98%

Determinants of Tax Subjects’ Intention to Participate in the Voluntary Disclosure Program

Yuniarwati,

Siswanto,

Weruin

2024

ijaeb

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“…The usability perception factor is defined as a system believed that when a user uses the system, it will improve its performance. When a person feels that a system can easily help with completing work and is also efficient, it is assumed that the system has a good usability factor (Amilin & Nurjanah, 2014). Therefore, the Government is also trying to adopt Information and Communication Technology (ICT) to improve service delivery, to increase comfort among citizens, and to increase accessibility to government information.…”

Section: Introductionmentioning

confidence: 99%

Perceived Effects of Electronic Filing and Billing Systems for Lecturers as Researchers

Ratnawati

Tah

2021

Jurnal Akuntansi Indonesia

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Tax is the main source of government revenue so that the government strives to make taxpayers more obedient in carrying out their obligations. The provision of information technology is a breakthrough made by the government to improve taxpayer compliance. The purpose of this study is to analyze the use of e-filing and e-billing applications for tax compliance and the understanding of lecturers in their role as researchers and taxpayers. The study used the theories of Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) for explaining the correlation between variables used. The sampling technique used purposive sampling, and the respondents in this study were 123 lecturers as researchers in Semarang City who used the e-filing system in their tax reporting and understood the use of the e-billing system as a tax payment application. The analysis technique used was multiple regression analysis. The results of the study showed that the use of e-filing and e-billing actually affects the researchers' tax compliance.Keywords: compliance, e-billing, e-filing, system, taxABSTRAKPajak adalah sumber utama pendapatan pemerintah sehingga pemerintah berupaya membuat pembayar pajak lebih patuh dalam menjalankan kewajibannya. Penyediaan teknologi informasi merupakan terobosan yang dilakukan oleh pemerintah untuk meningkatkan kepatuhan wajib pajak. Tujuan dari penelitian ini adalah untuk menganalisis penggunaan aplikasi e-filing dan e-billing untuk kepatuhan pajak dan pemahaman dosen dalam perannya sebagai peneliti dan juga sebagai pembayar pajak. Penelitian ini menggunakan teori Technology Acceptance Model (TAM) dan Theory of Reasoned Action (TRA) untuk menjelaskan korelasi antara variabel yang digunakan. Teknik pengambilan sampel menggunakan purposive sampling, dan responden dalam penelitian ini adalah 123 dosen sebagai peneliti di Kota Semarang yang menggunakan sistem e-filing dalam pelaporan pajak mereka dan memahami penggunaan sistem e-billing sebagai aplikasi pembayaran pajak. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa penggunaan e-filing dan e-billing mampu mempengaruhi kepatuhan pajak para dosen sebagai peneliti.Kata kunci: kepatuhan, e-billing, e-filing, sistem; pajak

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“…Never theless, the application of this system re quires support from all parties involved for the creation of the modern taxation system. This online tax system can free up manpower that can be used to discover and investigate the indication of tax evasion and underre porting, thus boosting government revenue and achieving the aim of fair and objective taxation (Agustiningsih & Isroah, 2016;Amilin & Nurjanah, 2014;Chen & Huang, 2009;Danelan, 2016;Minseok, 2010). The online tax system or e-filing is indeed one of the methods of using the information tech nology system to help increase the num ber of taxpayers to report their annual tax.…”

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confidence: 99%

What Are the Motivation of Taxpayers in Using E-Filling Information Systems?

Yefni

Murniati

Zifi

et al. 2018

jamal

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Penelitian ini bertujuan untuk mengidentifikasi persepsi wajib pajak menggunakan e-filing dalam melaporkan Surat Pemberitahuan Tahunan (SPT) mereka. Metode yang digunakan adalah analisis Structural Equation Modeling (SEM) terhadap 100 orang wajib pajak pribadi yang terdaftar pada periode 2017 di Kantor Pelayanan Pajak Pekanbaru. Hasil penelitian ini menunjukkan bahwa para pembayar pajak berniat menggunakan e-filing jika sistem yang dirancang memberikan sejumlah kenyamanan bagi mereka. Oleh karena itu, Direktorat Jenderal Pajak harus gencar mempromosikan e-filing kepada wajib pajak.

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Aspek-Aspek Yang Berpengaruh Dalam Penggunaan E-Filing Admnistrasi Perpajakan Dan Dampaknya Terhadap Kepuasan Wajib Pajak

Cited by 3 publications

References 1 publication

Determinants of Tax Subjects’ Intention to Participate in the Voluntary Disclosure Program

Determinants of Tax Subjects’ Intention to Participate in the Voluntary Disclosure Program

Perceived Effects of Electronic Filing and Billing Systems for Lecturers as Researchers

What Are the Motivation of Taxpayers in Using E-Filling Information Systems?

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