Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Pemoderasi Pada KPP Pratama Bengkulu (original) (raw)
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The Influence of E-Filing System Application toward Taxpayer Compliance and Internet Understanding as Moderating Variable at KPP Pratama South of Makassar, 2017
Penelitian ini bertujuan untuk menganalisis pengaruh Penerapan Sistem E-Filing terhadap Kepatuhan Wajib Pajak dengan Pemahaman Internet sebagai Variabel Pemoderasi pada KPP Pratama Makassar Selatan. Data penelitian ini diperoleh dari kuesioner (Primer) yang dibagikan kepada Wajib Pajak yang terdaftar di KPP Pratama Makassar Selatan dengan metode sampling incidental. Populasi penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar sebagai Wajib Pajak e-filing di KPP Pratama Makassar Selatan. Sampel yang digunakan pada penelitian ini sebanyak 104 responden. Kuesioner di uji valditas dan uji reliabilitas sebelum penelitian. Uji asumsi klasik yang digunakan adalah uji multikolinieritas, uji heteroskedastisitas, uji normalitas, dan uji linearitas. Uji hipotesis yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis. Hasil penelitian ini menunjukkan bahwa (1) Penerapan Sistem E-Filing berpengaruh postif dan signifikan terhadap Kepatuhan Wajib Pajak. Hal ini dibuktikan melalui analisis regresi linier sederhana yang diperoleh nilai R Square sebesar 0,357, yang dapat diartikan bahwa besarnya pengaruh Penerapan Sistem E-Filing terhadap Kepatuhan Wajib Pajak adalah 35,7%. Hasil uji t statistik menghasilkan nilai signifikansi lebih kecil dari level of significant yaitu 0,000 < 0,05. (2) Pemahaman Internet dapat memoderasi murni (Pure Moderation) positif (memperkuat) dan signifikan pengaruh Penerapan Sistem E-Filing terhadap Kepatuhan Wajib Pajak. Hal tersebut dibuktikan melalui Moderated Regression Analysis yang memberikan nilai koefisien sebesar 0,072, yang dapat diartikan Pemahaman Internet dapat memoderasi pengaruh Penerapan Sistem E-Filing terhadap Kepatuhan Wajib Pajak sebesar 7,2%. Hasil uji t statistik menghasilkan nilai signifikan lebih kecil dari level of significant yaitu 0,004 < 0,05.
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his study aims to determine the effect of the Implementation of the EFilling System on Taxpayer Compliance with Annual Tax Reporting in the KPP Primary Range. The data of this study were obtained from a questionnaire (Primary) distributed to taxpayers registered in the KPP Pratama Kisaran using the incidental sampling method. The population of this research is the individual taxpayer who is registered as the e-filling taxpayer in the KPP Pratama Kisaran. The sample used in this study were 100 respondents. The questionnaire was tested for validity and reliability before the study. The prerequisite tests used were normality test and homogeneity test. Hypothesis testing used is simple linear regression and Moderated Regression Analysis. This research was proven through a simple regression analysis that obtained an R Square value of 0.368, which can be interpreted that the magnitude of the effect of the E-Filling System Implementation on Taxpayer Compliance was 36.8%. The results of the...
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Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem efiling dan kualitas pelayanan melalui sistem e-filing terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Ponorogo. Data dapat diperoleh dari kuesioner (primer) yang dibagikan dengan metode purposive sampling kepada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Ponorogo. Populasi yang digunakan dalam penelitian ini adalah wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Ponorogo yang sudah menggunakan e-filing dan sampelnya adalah wajib pajak orang pribadi yang sudah terdaftar dikantor pajak sebanyak 100 responden. Metode analisa data yang digunakan adalah uji validitas dan uji reliabilitas serta menggunakan analisis regresi linear berganda. Pengujian hipotesis dilakukan dengan metode koefisien determinasi dan uji t (parsial). Penelitian ini menunjukkan bahwa Penerapan sistem e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai k...
Tax is another source of state revenue, therefore the government has done reforms tax administration initiated in 2001, in order to improve taxpayer compliance, one form of the reform is the application of e-Filing and the implementation initiated in 2011 in KPP Pratama Palembang Ilir Barat. Therefore, e-Filing is new product from Direktorat Jenderal Pajak. So, e-Filing needs adjustment and introduction. This research aimed to determine the effect of perception individual taxpayers in using electronic filing (e-Filing). This research is replicated from Noviandini’s research (2012) and it has modified by researcher. This research used primary data obtained from the result of the distribution questionnaires to 96 respondents individual taxpayers who are in KPP Pratama Palembang Ilir Barat. In this research, The program which is used to manage the data is SPSS 22. The result of this research indicates that the effect of independent variables on the dependent variable. Partially , from the three variables X have effect on variable using e-Filing (Y), with significant value of 0,002. Variable X simultaneously effects on the variable using e-Filing (Y) with significant value of 0,000. The value of R2 in this research is 0,186 which means that all of the independent variables used in this research only has the effect 18,6% and the remaining 81,4% are other factors that are not used in this study. Keywords: Electronic Filing (e-Filing), Individual Taxpayers Perceptions
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
In realizing modern tax administration system that the government provide an application that can be used for charging the taxpayer, reporting notification letter (SPT) is precise, fast, and secure. The purpose of this study was to analyze the implementation of efiling as an effort to increase tax compliance in the delivery of a notice (SPT) Annual taxpayer on STO Pandeglang.This study used a qualitative approach, by conducting a case study. by analyzing and understanding the issues related to tax compliance in the submission of their annual tax return taxpayer, analyze, investigate, and determine conclusions. Results of research showed there are some findings that an increase in the delivery of a notice (SPT) in 2015 and increased taxpayer compliance rate in 2015. It can be concluded that the implementation of e-filing can improve taxpayer compliance in the submission of annual returns taxpayers in KPP PRATAMA PANDEGLANG.
Jurnal Profita, 2018
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi dengan pemahaman internet sebagai variabel moderasi di KPP Jakarta Jatinegara. Populasi pada penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada KPP Jakarta Jatinegara yaitu sebanyak 100.939 wajib pajak orang pribadi. Sampel yang digunakan pada penelitian ini sebanyak 100 responden yang dihitung dengan menggunakan rumus slovin. Data penelitian menggunakan data primer yang diperoleh melalui kuesioner yang dibagikan kepada wajib pajak orang pribadi yang terdaftar di KPP Jakarta Jatinegara dengan menggunakan metode purposive sampling.Teknik analisis penelitian ini menggunakan uji analisis regresi linear sederhana untuk menguji hipotesis satu dan Moderate Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa penerapan sistem e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Pemahaman internet merupakan p...
JFAS : Journal of Finance and Accounting Studies
The purpose of this study is to determine the effect of the application of E-filling and awareness of taxpayers on the compliance of individual taxpayers in KPP Pratam Pare Kediri This study uses quantitative methods with a population of 48,114 taxpayers and 397 samples of taxpayers using the formula slovin. The result of this research is partial influence on the application of e-filling on compliance of individual taxpayer. This negative influence shows that the higher the cash turnover, the value of profitability will decrease. Inventory turnover has no effect on profitability. Then simultaneously the cash turnover and inventory turnover have an effect onprofitabiliti.
JURNAL AKUNTANSI, KEUANGAN DAN TEKNOLOGI INFORMASI AKUNTANSI, 2020
ABSTRACTE-Filling is a way to deliver e-SPT online and in real time through the internet, the internet is a supporting media for the E-Filling system, where in using the E-Filling system a good understanding is needed. This also becomes an important factor for taxpayers to use E-Filling, because with a good internet the higher the desire of taxpayers to use E-Filling the internet is chosen as a means of supporting tax administration because with the internet the SPT submission process will be faster, safer, easier , smoothly and can be done anywhere within 24 hours, with the hope that taxpayers will be more obedient in paying taxes. The purpose of this study aims to determine the application of the E-Filling system in compliance with taxpayers registered in the Tax Office Primary. Data collection tools carried out by Observation, Interview and Documentation. Data collection techniques using Comparative Descriptive Analysis is to do a comparative analysis of compliance before and aft...
Jurnal Riset Akuntansi Warmadewa
This study aims to empirically test the effect of the application of e-filling system, tax sanctions, compliance costs and tax knowledge on the compliance of private taxpayers. The method of analysis used in this study is multiple linear regression analysis. The method of sampling taxpayers using the slovin formula, with the taxpayer sample used is as many as 100 respoden. The sample determination method uses a simple random sampling method. The results of this study showed that variable application of e-filling (X1) positively and significantly affects the compliance of private taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax sanctions (X2) have a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance result of 0.001<0.05. Compliance costs (X3) have a positive and significant impact on the compliance of private persons taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax ...
2020
Abstract. This study aims to determine the effect of the Quality of Service Tax Office and Application of e-Filling on taxpayer compliance. This research was conducted on individual taxpayers registered at the Kuningan Regency Tax Service Office with a descriptive verification research method with a quantitative approach. Data sources used are primary data sources. The data collection technique used is a questionnaire. The sampling technique in this study is incidental sampling. Testing the hypothesis used is Multiple Linear Regression Analysis. The results showed that (1) Service Quality of the Tax Office affects the taxpayer compliance. (2) The application of E-filling does not affect the compliance of taxpayers. It is recommended for further researchers to be able to develop this research by adding other variables that have been discussed and adding research objects with different respondents, as well as adding research samples so that the results are more generalizing to the the...