PENGARUH PENERAPAN E-FILLING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Surakarta) (original) (raw)

PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada KPP DKI Jakarta dan Bekasi 2019-2021)

JURNAL ECONOMINA, 2022

dengan teknik penentuan sampel yaitu Cluster Random Sampling dan diperoleh 150 responden. Data yang digunakan adalah data primer dengan menggunakan Kuesioner. Analisis data menggunakan regresi linier berganda menggunakan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, pengetahuan perpajakan berpengaruh terhadap kepatuhan orang pribadi, penerapan e-filing berpengaruh terhadpa kepatuhan orang pribadi. Secara simultan, kesadaran wajib pajak, pengetahuan perpajakan, dan penerapan e-filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi. ABSTRACK: Taxpayer compliance is a condition when the taxpayer understands or tries to understand all the provisions of the tax laws and regulations, fills out tax forms completely and clearly, calculates the amount of tax payable correctly, and pays the tax payable on time. The purpose of this study is to determine whether the understanding of taxpayers, taxpayer awareness, and e-Filling systems have a significant influence on the compliance of individual taxpayers registered with the Jakarta Tax Office either partially or simultaneously.

ASISTENSI LAPORAN SPT TAHUNAN ORANG PRIBADI e-FILLING MELALUI KEGIATAN RELAWAN PAJAK Di KPP PRATAMA JAKARTA GAMBIR EMPAT TAHUN 2021

Berdikari: Jurnal Pengabdian Masyarakat Indonesia

In March 2021 the Director General of Taxes in collaboration with the Tax Center Institute Stiami involved 12 students for tax volunteer activities by placing 12 students at the KPP Pratama Jakarta Gambir Empat. The purpose of this activity is to assist individual taxpayers in reporting their 2020 SPT using electronic reports, so that taxpayers who do not understand information technology can be assisted in filling out the SPT. The role of Tax Volunteers is expected to increase taxpayer compliance. Therefore, to be able to serve taxpayers well, they are equipped with knowledge in the form of communication, tax volunteer ethics, e SPT OP, and e filling. The implementation method follows the guidelines set by the Tax Service Office, namely there are those who wait at the KPP, and visit the Taxpayer's Location. The results of the activity show that for 1 month 12 tax volunteers helped fill out the SPT OP as many as 562 taxpayers

PENGARUH SOSIALISASI PERPAJAKAN, TARIF PAJAK, SANKSI PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH, 2020

This study aims to analyze the influence of taxation socialization, tax rates, tax sanctions, and tax awareness on tax reporting compliance Annual taxpayer person. Study at KPP Pratama Jayapura. Data collection in this study is to use questionnaires to individual taxpayers in KPP Pratama Jayapura. The sampling technique used in this research is convenience sampling. Data analysis techniques using Partial Least Square (PLS) using Smart PLS 3.0 software. Based on the results ofanalysis by using PLS test tool shows that there is influence between taxation on taxation awareness. There is an influence between taxation socialization, tax rate and tax awareness on tax reporting compliance annual taxpayer personal person. While the tax sanction does not affect the taxpayer annual reporting of the individual taxpayers. Tax awareness may interfere with the socialization of annual taxpayer's annual reporting compliance

PENGARUH KESADARAN WAJIB PAJAK, INSENTIF PERPAJAKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi KPP Malang Utara)

2021

This study was conducted to determine the effect of taxpayer awareness, tax incentives and knowledge of taxation on compliance with the submission of annual notification letters (SPT) of individual taxpayers to individual taxpayers registered at KPP Pratama North Malang. KPP Pratama North Malang was chosen as the object in this study because it is directly under the regional office of the Directorate General of Taxes (DJP) East Java III and is one of the KPPs that provides tax incentives to individual taxpayers. The population in this study were individual taxpayers registered at the North Malang KPP, and the sample size in this study was determined using the slovin formula, which was then adjusted based on certain criteria. So that a sample of 90 individual taxpayers is obtained who are registered at KPP Pratama Malang Utara. Data were analyzed using multiple linear regression analysis with SPSS software. Based on the results of simultaneous hypothesis testing, it shows that there ...

PENGARUH PENERAPAN E-FILLING DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Di PT. ASTRA INTERNATONAL Tbk-Tso Auto 2000 Bogor Yasmin)

Accounting Global Journal

This study aims to determine the effect of the implementation of E-Filing and E-Billing on taxpayer compliance in PT. Astra Internasional Tbk-Tso Auto 2000 Bogor Yasmin, This study uses quantitative research methods, using questionnaires and interviews. This study uses primary data where the data is sourced directly from PT. Asta Internasional Tbk-Tso Auto 2000 Bogor Yasmin. The sample in the study used the Convenience Sampling Technique and obtained as many as 50 respondents. The regression analysis model used in this study is multiple linear regression analysis. Where the research results are in the form of exposure rather than statistical results that have been processed using SPSS v Software. 25. Based on the analysis that has been carried out in this study, the results obtained that related to the effect of the application of the E-Filing and E-Billing variables have a positive and significant influence on the Taxpayer Compliance variable.

PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYABIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK ( Studi Kasus di Desa Sengguruh Kecamatan Kepanjen Kabupaten Malang)

2018

ABSTRACTThe purpose of this study is to determine how much effect of service quality,tax penalties, tax compliance fees and application of e-filing to taxpayer complianceperiod 2018 in Desa Sengguruh, Kecamatan Kepanjen, Kabupaten Malang. The typeof research used in empirical study. This research uses purposive samplingtechnique.The selected sample results based on predetermined criteria are 100respondents registered at KPP Kepanjen. Data analysis using multiple linearanalysis method using SPSS program. Based on the result of the analysis show thatservice quality, tax penalties, tax compliance fees, and application of e- filing havepositive effect to taxpayer compliance.Keyword: Service quality, Tax Penalties, Tax Compliance Fees, and application ofE- Filin

ANALISIS PERILAKU PENERIMAAN WAJIB PAJAK TERHADAP PENGGUNAAN E-FILLING (Kajian Empiris di Wilayah Kota Semarang)

2010

Skripsi ini aku persembahkan untuk Orang tua dan kakak-kakakku tercinta, teman dekatku, serta sahabat-sahabat terbaikku yang selalu ada disaat aku senang dan sedih vi ABSTRACT This research is replicated from Dody dan Zulaikha research (2007) and has modified by researcher. This research aims to examines DeLone and McLean's Information System Success Model in e-filling system. The variables which are used in this research consist of system quality, information quality, use, user satisfaction, individual impact, and organizational impact. This research is the empirical research that uses random sampling technique in the data collection. Data which are used are primary data by using questionnaire. The subjects under investigation were taxpayer that used e-filling in Semarang. Data analysis uses Structural Equation Model (SEM) with program AMOS 16.0. Result of this research indicate that all of hypothesis that have been proposed are accepted. Hypothesis 1 showed information quality significantly positive influence the user satisfaction. Hypothesis 2 showed system quality significantly positive influence the user satisfaction. Hypothesis 3 showed information quality significantly positive influence the use. Hypothesis 4 showed system quality significantly positive influence the use. Hypothesis 5 showed user satisfaction significantly positive influence the use. Hypothesis 6 showed use significantly positive influence the user satisfaction. Hypothesis 7 showed use significantly positive influence the individual impact. Hypothesis 8 showed user satisfaction significantly positive influence the individual impact. Hypothesis 9 showed individual impact significantly positive influence the organizational impact.

PENGARUH FASILITAS DROP BOX, E-SPT DAN E-FILING DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TERHADAP KEPUASAN WAJIB PAJAK

This research aims to analyze and get empirical evidence about the the influence of facilities drop box, e-SPT and e-filing submission of a letter innotice (SPT) to satisfaction of taxpayer. Respondents in this study are taxpayers in KPP Pratama Central Jakarta Regional. The number of taxpayer that were visited in this study were 75 taxpayers from 3 KPP Pratama The method of determining the sample is by using convenience sampling method, while the data processing methods used by researcher is the multiple regression analysis. The result shows the facilities drop box, e-SPT and e-filing submission of a letter innotice (SPT) partially influence to satisfaction of taxpayer.Then, facilities drop box, e-SPT and e-filing submission of a letter innotice (SPT) simultaneously and significantly influence to satisfaction of taxpayer. Keyword: Drop Box,E-SPT, E-Filing, Satisfaction Of Taxpayer ABSTRAK: Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh fasilitas drop box, e-SPT dan e-filing dalam penyampaian Surat Pemeberitahuan (SPT) terhadap kepuasan wajib pajak. Responden dalam penelitian ini adalah para wajib pajak yang terdaftar di KPP Pratama wilayah Jakarta Pusat. Jumlah wajib pajak yang menjadi sampel penelitian ini adalah 75 responden dari 3 KPP Pratama. Metode penentuan sampel yang digunakan dalam penelitian adalah convenience sampling, sedangkan metode pengolahan data yang digunakan peneliti adalah analisi regresi berganda. Hasil penelitian ini menunjukkan bahwa penerapan fasilitas drop box, e-SPT dan e-filing dalam penyampaian Surat Pemeberitahuan (SPT) memiliki pengaruh secara parsial terhadap kepuasan wajib pajak. Kemudian, fasilitas drop box, e-SPT dan e-filing dalam penyampaian Surat Pemeberitahuan (SPT) memiliki pengaruh secara simultan dan signifikan terhadap kepuasan wajib pajak. Kata Kunci: Drop Box, E-SPT, E-Filing Dan Kepuasan Wajib Pajak

SKRIPSI - PENGARUH PENERAPAN SISTEM E-FILLING DAN E-SPT TERHADAP KEPATUHAN WPOP PADA KPP PRATAMA KUPANG

Pajak merupakan sumber penerimaan negara untuk membiayai seluruh pengeluaran pemerintah yang bersifat umum. Pajak ditempatkan pada posisi teratas sebagai sumber penerimaan utama dalam meningkatkan kas negara. Hal tersebut dapat dilihat dari semakin tingginya target penerimaan negara yang diharapkan dari sektor pajak. Negara mentargetkan penerimaan pajak yang ditetapkan di RAPBN 2016 adalah sebesar Rp Rp1.565,8 triliun (RAPBN, 2016). Negara Indonesia menempatkan perpajakan sebagai peran serta kewajiban warga negara dalam membiayai pembangunan. Tujuannya untuk dapat meningkatkan kesadaran dan rasa tanggung jawab masyarakatnya. Pajak digunakan untuk mengatur atau melaksanakan kebijakaan pemerintah dalam bidang ekonomi. Namun dalam realisasinya pemungutan pajak masih sulit dilakukan, hal ini disebabkan oleh masih rendahnya tingkat kepatuhan wajib pajak (Banyu Ageng; 2011).