The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance (original) (raw)
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International Journal of Commerce and Finance, 2020
The objectives of this study are as follows: 1) Finding empirical evidence regarding the perception of the application of the e-Filing system to taxpayer compliance, and 2) Finding empirical evidence regarding the extent of knowledge the internet can moderate the relationship between the implementation of e-Filing systems and the level of taxpayer compliance.The type of research used in this study is causal research. The population in this study was all individual taxpayers registered at KPP Pratama Jakarta Kramatjati. Selection of samples of the convenience sampling method. The analytical method used to test the hypothesis is the Moderated Regression Analysis (MRA).The results of the study show, 1) The application of e-filing systems has a positive and significant effect on taxpayer compliance; 2) Knowledge the Internet has been proven to moderate the relationship between the implementation of e-Filing systems and the level of taxpayer compliance.
Dinasti International Journal of Management Science, 2021
This study aims to analyze and give empirical evidence on the effect of the application of e-filling, the socialization of taxation, and tax penalties on tax compliance. Theoretically, this research can provide an understanding and insight regarding the influence of the application of e-filling, the socialization of taxation, tax penalties and, individual taxpayer compliance. Practically, this research can provide additional knowledge to the student and society-related factors that influence taxpayer compliance. This research is a quantitative research with accidental sampling as sampling technique, and using the calculation of computerized SPSS version 25. The results showed that the application of E-Filling (X1), the Socialization of Taxation (X2), and Sanctions Taxation (X3) together significantly influence the taxpayer Compliance (Y). The adjusted R-Square value of 0.765 with a coefficient of determination stated that the E-Filing implementation, the Socialization of Taxation, a...
Journal of International Conference Proceedings, 2019
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 <0.05. A value of 2.784 is greater than 1.686 indicating that t is greater than ttable. The results of testing the knowledge of civil servants in the use of e-filing of individual taxpayers obtained tcount (3.405)> 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.
Solid State Technology, 2020
Taxation has become the main source of state revenue to implement National Development as an ongoing and continuous activity, to improve people's welfare both materially and spiritually. This research objective reveals the e-filing Information System Implementation Strategy in optimizing Taxpayer Compliance. The research method using a model obtained from the phenomena in the field formed is based on partial theories between models, so that from some of the supporting theories a model is obtained. The approach used is hermeneutical phenomenology. Research subjects of tax and taxpayers, objects of research strategies for implementing e-filing information systems, and taxpayer compliance. This research was conducted in the Office of the Directorate General of Taxes in West Java from 2016-2018. The results of this study provide a conclusion: The strategy for implementing e-filing information systems has been quite good and supportive and is still relevant to the results of previous studies. However, the strategy for implementing the e-filing information system has not been able to improve the compliance of corporate and private taxpayers to the full; Taxpayer Compliance conditions in fulfilling their obligations are considered low; the strategy of implementing the e-filing information system plays a role in optimizing taxpayer compliance, on the one hand, taxpayer compliance decreases, but not as a result of unsuccessful e-filing information systems, Taxpayer compliance plays a role in maximizing state tax revenues
IJMRAP, 2022
This study aims to determine the effect of the application of e-filling, the role of account representatives, and tax sanctions on individual taxpayer compliance. This research was conducted at the North Badung Pratama Tax Service Office with a research sample of 100 respondents who were taken using accidental sampling technique. All data obtained from the distribution of questionnaires are feasible to use, then analyzed using multiple linear regression, hypothesis testing (t test and f test). The results showed that the implementation of the e-filling system had a positive and significant effect on individual taxpayer compliance at the North Badung Pratama Tax Service Office. The results of the study indicate that the higher the application of the e-filling system, the higher the level of compliance of individual taxpayers. The role of account representatives has a positive and significant effect on individual taxpayer compliance at the North Badung Pratama Tax Service Office. The results of the study indicate that the higher the role of account representatives, the more obedient individual taxpayers are. Tax sanctions have a positive and significant effect on individual taxpayer compliance at the North Badung Pratama Tax Service Office. The results of the study indicate that the higher the tax penalty, the higher the level of compliance of individual taxpayers.
International Journal of Environmental, Sustainability, and Social Science, 2020
E-System aims to facilitate taxpayers in carrying out tax obligations, so it is expected that taxpayer compliance will increase and state revenue will also increase. The purpose of this study was conducted to examine the level of compliance of individual taxpayers registered at the Gianyar Primary Service Office by using e-system at the level of compliance. This research was conducted in the working area of the Gianyar Pratama Tax Office. Sampling using slovin formula and a total sample of 100 respondents. The type of data used is primary data using the questionnaire survey method. Data analysis techniques using multiple linear regression. The results of the e-filling variable have a positive effect on the compliance of individual taxpayers, the e-billing variable has a positive influence on the compliance of individual taxpayers, the e-registration variable does not affect the compliance of individual taxpayers. The E-SPT variable does not affect individual taxpayer compliance.
International Journal of Public Finance, 2018
Tax reform conducted by the Directorate General of Taxes, Ministry of Finance by providing more efficient service facilities to taxpayers in fulfilling taxation obligations through the modernization of tax applications that is tax reporting using an e-filling system. The purpose of this study is to determine the effect of applying e-filling application to the compliance of individual taxpayers in reporting annual Tax returning SPT notification. The objects of this research are lecturers and employees at Bengkalis State Polytechnic. Types of data used in this study are primary and secondary data. Data analysis using linear regression. The result of this research is e-filling application can improve personal taxpayer compliance in reporting annually notification letter easily, fast, effective and efficient as well as maintained the confidentiality of taxation data.
2018
Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) explain that persons’ good perception about technology will encourage him to use the technology, as well as with taxpayers’ perception of tax online application to reporting and paying of tax and using the application then tax compliance will growth because can save time and other resources (Putra et al., 2015). The purpose of this study was to analyze implementation tax online application consisting of (1) eFilling and (2) eBilling and the impact to tax compliance consisting of (1) tax reporting and (2) tax payment. The data used in this research was obtained with a questionnaire of 150 Tax Professionals as Representative of Tax Payer on KPP Madya Jakarta Timur. Based on the results of regression testing and analysis by SmartPLS suggests that implementation of online tax application has a significant positive effect on tax compliance.
MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES, 2023
Taxation serves as the principal source of revenue for countries and plays a crucial role in promoting community welfare during the development process. Over time, the number of taxpayers has been steadily increasing, leading to a corresponding rise in tax revenue. This research aims to investigate the impact of tax socialization, tax knowledge, and the implementation of the e-filing system on taxpayer compliance. The study focuses on students enrolled in the accounting program at Pamulang University. A sample of 105 students from the accounting program at Pamulang University participated in the study, and primary data were collected through the distribution of questionnaires to the respondents. Multiple linear regression analysis was utilized to analyze the data. The findings of the study indicate the following: 1) Tax socialization significantly influences taxpayer compliance, as evidenced by an F statistic of 34.985 with a significant value of 0.000. 2) Tax socialization positively impacts taxpayer compliance with a significance level of 0.003. 3) Tax knowledge, on the other hand, does not significantly affect taxpayer compliance, as indicated by a significance level of 0.691. 4) The application of the e-filing system has a positive and significant effect on taxpayer compliance. 5) When considered together, tax socialization, tax knowledge, and the application of the e-filing system have a collective significant effect of 0.
The goal from the paper is to discover the contribution of e-filing implementation and the level of tax literacy on taxpayer compliance with risk preference as a moderator at Medan Timur Tax Office branch with the focus on individual taxpayers. 399 individual taxpayer use as volunteers for data collection experiment. Data analysis method used is regression analyses with multiple liner, moderation (MRA) analysis. The results interpretation suggest that the implementation of e-filing and tax literacy had a positive and significant effect on individual taxpayer compliance. The output exhibit e-filing implementation and tax literacy had a positive and significant effect on individual taxpayer compliance. The moderation analysis results shows that risk preference is not a moderating variable in term correlation between of e-filing implementation and the level of tax literacy on individual taxpayer compliance. This study confirms that the Directorate General of Taxes need to improve the response and confirmation of reporting of e-filing applications and intensify the socialization of tax regulations that are not familiar to taxpayers but have a huge impact.