E-Filing

The tax socialization activity at PT. Medikarya Utama aimed to enhance employees' understanding and awareness of filing Individual Taxpayer Annual Returns (SPT) through the E-Filing system. E-Filing, an electronic service provided by the Directorate General of Taxes (DJP), offers convenience and efficiency in tax reporting. This activity was held at PT. Medikarya Utama, Cicurug, Sukabumi, involving all company employees. The results showed improvements in tax literacy, technical understanding of E-Filing, and tax compliance levels. Additionally, the program boosted employees' confidence in independently filing their taxes. However, some challenges were identified, such as limited digital literacy and technology access among certain employees. To address these issues, the company provided targeted assistance, intensive training, and adequate technological facilities at the workplace. This initiative not only positively impacted the employees but also demonstrated the company's commitment to tax compliance and contributing to state revenue. By enhancing employees' capacity to utilize E-Filing, PT. Medikarya Utama supports government efforts to promote digital transformation in taxation.

Education - Job mismatch is when the education and job of an individual doesn't match. This study focuses on (a) level of match between education and job (b) job satisfaction (c) reasons for choosing the job and (d) priorities in life. A survey was conducted using an online questionnaire with 101 participants above 18 years of age. Results show that 61% have an education - job mismatch. People who chose their job/ business out of their interest/ passion, working in government organization and business/ self-employed are more satisfied with their profession and like to continue doing the same. Health, family and education are given more importance in comparison with money, authority and popularity.

This study aimed determine the application of modern tax administration system at KPP Pratama Malang Utara and to determine the effect of the application of modern tax administration system toward tax payer compliance. The data were drawn from primary data through questionnaires. Questionnaires were distributed to 43 individual tax payer in KPP Pratama Malang Utara who devoted to an employee or consultant tax Consultants Tax Office and the Office of the Public Accountant in Malang city. This study uses a simple linear regression analysis to analyze the variables. The results showed that a significant value of the variable the application of modern tax administration system of 0.000. This means that the application of modernization in taxation administration system has a significant impact on taxpayer compliance. Furthermore, the correlation values obtained koefsien (R) 0.681 and regression coefficient (R 2) of 0.451 indicates that the application of of modernization in taxation administration system influential to tax payer compliance by 45.1% and 54.9% were influenced by other factors.

This study aimed to determine the application of modern tax administration system at KPP Pratama Malang Utara and to determine the effect of the application of modern tax administration system toward tax payer compliance. The data were drawn from primary data through questionnaires. Questionnaires were distributed to 43 individual tax payer in KPP Pratama Malang Utara who were devoted to an employee or consultant tax in Consultants Tax Office and the Office of the Public Accountant in Malang city. This study uses a simple linear regression analysis to analyze the variables. The results showed that a significant value of the variable the application of modern tax administration system of 0.000. This means that the application of modernization in taxation administration system has a significant impact on taxpayer compliance. Furthermore, the correlation values obtained koefsien (R) 0.681 and regression coefficient (R 2) of 0.451 indicates that the application of of modernization in taxation administration system influential to tax payer compliance by 45.1% and 54.9% were influenced by other factors.

This research aimed to analyze and examine, empirically, the effect of using e-filling system on the taxpayers' compliance with internet understanding and tax socialization as a moderating variable of empirical research at Surabaya Pratama Tax Office, Pabean Cantikan.The research was quantitive. While, the population was personal taxpayer of Surabaya Pratama Tax Service Office (KPP), Pabean Cantikan. Moreover, the data were primary (questionnaires) which were distributed to respondents of taxpayers. Furthermore, the data collection technique used convenience sampling. In line with, there were 100 samples of respondent with Slovin formula and SPSS 25 as the sampling technique. In addition, the data analysis technique used validity and reliability test before the research. Meanwhile, for the classical assumption test, it used normality, multicollinearity, heteroscedasticity. Besides, for the hypothesis test, it used simple linear regression and Moderated Resgression Analysis and also model test.Based on the research result, it conclude as follows: (1) the e-filing system had positive effect on the taxpayers' compliance; (2) internet understanding had positive effect and determined the use of e-filing system on the taxpayers compliance; (3) tax socialization had negative effect and lowered the use of e-filing system on the taxpayers' compliance.

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filling, e-billing terhadap kepatuhan wajib pajak dengan pemahaman internet sebagai variabel pemoderasi (studi empiris pada KPP Pratama Demak). Penelitian ini menggunakan metode kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data primer, dimana sumber data bisa diperoleh dengan cara membagikan kuesioner. Populasi yang digunakan pada penelitian ini yaitu seluruh wajib pajak yang terdaftar di KPP Pratama Demak yang berjumlah 99.327 wajib pajak. sampel yang digunakan dalam penelitian ini berjumlah 105 wajib pajak, untuk menghitung jumlah sampel pada penelitian ini menggunakan rumus slovin. Teknik analisis data dibantu dengan program SPSS versi 16.0 Hasil dari penelitian ini menunjukkan bahwa 1) penerapan sistem e-filling (PSF) berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak (KWP) dengan hasil signifikansi berdasarkan uji t sebesar 0,000 0,05 4) pemahaman internet tidak bisa memode...

Penelitian bertujuan untuk membahas dampak pembaharuan e-system pajak terhadap kepatuhan pajak yang diukur dari penerimaan pajak dan pelaporan pajak. Penelitian ini menggunakan teknik time series, mulai dari awal modernisasi teknologi perpajakan Indonesia tahun 2002 hingga 2019. Data yang digunakan adalah data sekunder dari website Bank Indonesia, Kementrian Keuangan Republik Indonesia dan Direktorat Jenderal Pajak Indonesia. Analisis dilakukan dengan analisis tren dan uji beda. Hasil analisis tren penerimaan pajak menunjukkan tren peningkatan dan menunjukkan terdapat perbedaan sebelum dan sesudah pembaharuan e-system pajak. Sedangkan tren rasio kepatuhan pelaporan pajak cenderung fluktuatif dan tidak terdapat perbedaan sebelum dan sesudah pembaharuan e-system pajak.

Penelitian ini memiliki tujuan untuk mengetahui pengaruh pengetahuan
perpajakan, pelayanan petugas pajak, dan penerapan e-filing terhadap kepatuhan
wajib pajak dengan sanksi pajak sebagai variabel moderasi. Penelitian ini
menggunakan metode purposive sampling dengan penentuan seberapa banyak yang
menjadi sampel dilakukan dengan perhitungan rumus Slovin. Data yang digunakan
pada penelitian ini adalah data primer dan cross section yang bersumber dari
penyebaran kuesioner terhadap 100 Wajib Pajak Orang Pribadi di Kantor Pelayanan
Pajak Pratama Jakarta Gambir Satu pada tahun 2023. Metode analisis data yang
digunakan adalah analisis regresi linear berganda yang terdiri dari 3 (tiga) variabel
utama yaitu variabel independen, variabel dependen, dan variabel moderasi.
Variabel independen terdiri dari pengetahuan perpajakan, pelayanan petugas pajak,
dan penerapan e-filing, variabel dependen adalah kepatuhan wajib pajak, sedangkan
variabel moderasi adalah sanksi pajak.

Penelitian ini merupakan jenis penelitian yang menggunakan pendekatan studi
kausal untuk menguji apakah satu variabel menyebabkan variabel yang lain
berubah atau tidak. Sedangkan desain penelitian ini menggunakan pendekatan studi
deskriptif kuantitatif dalam rangka untuk mengumpulkan sejumlah data yang
berguna untuk menjelaskan karakteristik variabel satu dengan variabel yang
lainnya. Alat yang digunakan untuk menguji penelitian ini adalah dengan aplikasi
SPSS versi 26. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan,
pelayanan petugas pajak, dan penerapan e-filing tidak berpengaruh terhadap
kepatuhan wajib pajak, sedangkan sanksi pajak sebagai variabel moderasi tidak
dapat mempengaruhi hubungan antara pengetahuan perpajakan, pelayanan petugas
pajak, dan penerapan e-filing terhadap kepatuhan wajib pajak orang pribadi di KPP
Pratama Jakarta Gambir Satu.

This study aims to examine the effect of the Implementation of the e-filing System, Tax Comprehension, and the Quality of Tax Services on Taxpayer Compliance, and to examine Taxation Socialization as a moderating variable (strengthening or weakening) the effect of independent variables on dependent variables in this study. The population in this study is an individual taxpayer in Central Jakarta. The data used is primary data with questionnaire as the instrument, and collected using a purposive sampling method where the sample was selected based on certain criteria. The results of the study indicate that the Implementation of the e-filing System significantly has positive effect

Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Co...

The Indian Government with the launch of the Digital India campaign, aims for government services to be available electronically to the citizens of India and also to digitally empower the country in the technology domain. The measures to be taken to achieve the goal are by improving the online infrastructure and also with the enhancement of internet connectivity. 1 One of the major government services among others that is availed by many is the electronic filing of Income Tax returns. Even though the process of filing tax returns electronically is not a new development, many changes are being made to make it more user-friendly to the taxpayers which will help in achieving the goal of reducing the issues in the process of E-Filing of ITR. The present microstudy is conducted to analyze the different variables of E-Filing of ITR in the perception of the tax filers using the Descriptive research method. The data is collected using a well-structured questionnaire from the tax filers belonging to coastal Andhra Pradesh using the Convenience sampling method.

Untuk menjalankan fungsi pemerintahan dan pembangunan, pemerintah memerlukan dana yang tidak sedikit, sedangkan penerimaan negara dari devisa yang berasal dari ekspor dan berbagai jenis bantuan dari luar negeri masih dirasa tidak cukup jika dibanding dengan besarnya pengeluaran untuk membiayai kegiatan pemerintahan dan pembangunan dimaksud. Pemerintah semakin dituntut untuk mampu menggali sumber-sumber dana lain, khususnya sumber-sumber dana yang berasal dari kemampuan bangsa sendiri baik berupa hasil kekayaan alam maupun dari iuran masyarakat (pajak) sebagai wujud kemandirian bangsa dalam membiayai kegiatan pemerintahan dan pembangunan. Dalam perkembangannya, kontribusi penerimaan negara yang berasal dari "dalam" terus diharapkan dapat semakin meningkat dari tahun ke tahun. Harapan ini tumbuh karena adanya keinginan pemerintah untuk bisa meningkatkan kemandirian bangsa Indonesia dalam membiayai pembangunan dan penyelenggaran kegiatan pemerintahan melalui partisipasi aktif masyarakat berupa pajak. Perkembangan kontribusi penerimaan pajak terhadap penerimaan dalam negeri dapat dilihat pada tabel berikut ini :

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di kantor PT Bali Jaya Transindo Surabaya. Jumlah Responden dalam penelitian ini adalah sebanyak 32 orang. Program dan kegiatan system administrasi perpajakan modern terhadap kepatuhan wajib pajak pada dasarnya meliputi tax service dan tax law enforcement akan lebih banyak mempengaruhi tingkat kepatuhan wajib pajak. Oleh karena itu tingkat pelayanan masyarakat dan kesadaran wajib pajak menjadi salah satu poin penting dari keseluruhan penelitian system administrasi perpajakan modern ini. Metode penelitian yang digunakan adalah metode deskriptif asosiatif. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan menggunakan google form. Hasil penelitian secara deskriptif menunjukkan bahwa system administrasi perpajakan modern dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang p...

This study aims to determine empirically the influence of perceived usefulness, perceived ease to use, security and privacy, readiness of taxpayer technology information , as well as experience of users to use e-Filing for Taxpayers. Data obtained by survey method using a questionnaire as a data collection staple. Samples were selected using convenience sampling method. Data analysis was carried out using validity, reliability testing, multiple linear regression analysis, the classical assumption, as well as using the t test for partial hypothesis testing, and test to examine the influence f simultaneously, and the coefficient of determination. Based on the results of the analysis can be concluded that partial perceived usefulness and experience significantly influence the use of e-Filing Taxpayers, whereas perceived ease to use, security and privacy,and readiness of taxpayer technology information of not striving against the use of e- Filing for Taxpayers

Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Co...

The objective of research is to provide empirical evidence about the effect of organizational restructuring practice, information and communication technology utilization, and human resource perfection on the obedience of private taxpayers at Pratama Tax Service Office of North Malang. Method of research is quantitative with survey subjected to Private Taxpayers (WPOP) who effectively registered at Pratama Tax Service Office of North Malang. Data analysis is using Structural Equation Modeling (SEM). Result of research showed empirical evidence that organizational restructuring practice was influential to or brought an impact on the increasing obedience among taxpayers. The best indicator to this variable was Internal Audit. Information and Communication Technology Utilization is influential to or delivered an impact on the increase of taxpayers' obedience. The best indicator of this variable is Information Technology Based. Human resource perfection is influential to or impacting on the increasing obedience of taxpayers. The best indicator of this variable was Customer Driven. Some theories are used to support the explanation about taxpayers' obedience. Among these included Planned Behavior Theory and Fiscal Psychology Theory. Both theories perceived that the policy made by the government as the holder of tax authority, and the attitude and perception of taxpayers, similarly played important role to increase taxpayers' obedience.

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di kantor PT Bali Jaya Transindo Surabaya. Jumlah Responden dalam penelitian ini adalah sebanyak 32 orang. Program dan kegiatan system administrasi perpajakan modern terhadap kepatuhan wajib pajak pada dasarnya meliputi tax service dan tax law enforcement akan lebih banyak mempengaruhi tingkat kepatuhan wajib pajak. Oleh karena itu tingkat pelayanan masyarakat dan kesadaran wajib pajak menjadi salah satu poin penting dari keseluruhan penelitian system administrasi perpajakan modern ini. Metode penelitian yang digunakan adalah metode deskriptif asosiatif. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan menggunakan google form. Hasil penelitian secara deskriptif menunjukkan bahwa system administrasi perpajakan modern dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang p...

ABSTRAK Pemberian kepercayaan melalui penerapan self assessment system mengharuskan Direktorat Jenderal Pajak (DJP) melaksanakan pengawasan dan penegakan hukum (law enforcement). Pemeriksaan Pajak merupakan upaya penegakan hukum yang dilakukan untuk menguji kepatuhan wajib pajak, modernisasi sistem administrasi perpajakan merupakan bagian dari reformasi perpajakan yang dilakukan secara komprehensif untuk meningkatkan kepatuhan wajib pajak dan pelayanan fiskus merupakan upaya pengawasan yang dilakukan untuk menguji kepatuhan wajib pajak. Rendahnya kepatuhan wajib pajak dapat dipengaruhi oleh beberapa faktor, diantaranya ialah pemeriksaan pajak, modernisasi sistem administrasi perpajakan, dan pelayanan fiskus. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemeriksaan pajak, modernisasi sistem administrasi perpajakan dan pelayanan fiskus terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah Account Representative dan Pemeriksa Pajak pada Kantor Pelayanan Pajak d...

Pada umumnya salah satu kewajiban wajib pajak adalah mendaftarkan diri untuk memperoleh Nomor Pokok Wajib Pajak (NPWP) Pribadi. Kepemilikan NPWP Pribadi merupakan suatu kewajiban bagi setiap Wajib Pajak apabila telah memenuhi persyaratan subjektif dan objektif berdasarkan ketentuan peraturan perundang-undangan perpajakan. Wajib pajak wajib membuat NPWP Pribadi maka pemerintah berkewajiban untuk memberikan hak mereka sebagai warga negara untuk memperoleh fasilitas umum sesuai dengan harapan yang diinginkan, untuk itu pemerintah harus mempunyai komitmen dan memberikan pelayanan khususnya dalam hal ini kepada wajib pajak yang akan membuat Nomor Pokok Wajib Pajak Pribadi sesuai dengan standar dan menerapkan tolak ukur kualitas pelayanan. Jenis penelitian yang digunakan adalah penelitian kualitatif. Penelitian ini menggunakan data primer (utama) dan sekunder (penunjang). Informasi dari sumber data primer dalam penelitian kualitatif pada umumnya dapat digali dengan lebih mendalam melalui ...

Information has an important role for human life, therefore every human being needs information in order to support her daily life. The purpose of this research is to know User Behavior toward Small Medium Industry Information System (SI-IKM) Tegal With The Technology Acceptance Model (TAM) Theory Approach. The population of this research is the user of IKM information system. Samples taken in this study are employees of Department of Labor, Industry of Tegal City, surveyors and perpetrators of IKM using the information system. Sampling technique in this research is purposive sampling. The results of this study in accordance with the approach of Technology Acceptance Model Model (TAM), but for Perceived Usefulness variables have no significant effect on Attitude Toward Using variable.  Informasi memberikan peranan penting bagi kehidupan manusia, oleh karenanya setiap manusia membutuhkan informasi guna menujang kehidupan sehari-harinya. Tujuan penelitian yang ingin dicapai adalah unt...

ABSTRAK Pajak merupakan salah satu penerimaan negara yang sangat potensial. Melalui analisis penyeimbangan penerimaan dan pengeluaran negara dapat direncanakan jumlah pajak yang akan dibebankan kepada masyarakat wajib pajak. Sistem Informasi Akuntansi merupakan salah satu cara untuk meningkatkan penerimaan Pajak Pertambahan Nilai (PPN). Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar Pengaruh Pelaksanaan Sistem Informasi Akuntansi dalam Menunjang Pengamanan Penerimaan Pajak Pertambahan Nilai pada Kantor Pelayanan Pajak Pratama Bojonagara Bandung. Metode penelitian yang digunakan penulis adalah metode deskriptif asosiatif dengan pendekatan survey. Metode deskriptif adalah: suatu metode dalam meneliti status sekelompok manusia, suatu objek, suatu set kondisi, suatu sistem pemikiran, ataupun suatu kelas peristiwa pada masa sekarang. Tujuan dari penelitian deskriptif ini adalah untuk membuat deskripsi, gambaran atau lukisan secara sistematis, faktual dan akurat...

This research is aimed to examine the effect of taxpayer’s perception toward e-Filing system ofindividual taxpayer’s compliance in tax reporting. This research is associative research. Intaxpayer’s perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filingcomplexcity, e-Filing security and privacy variable and e-Filing readiness. The population of thisresearch is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this researchis convenience sampling individual taxpayer who reported tax using e-Filing system. The technique of analysis data is questionnaire survey and to examine using multiple regression analysis. The result of this research are e-Filing usefulness variable, e-Filing security and privacyvariable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing easevariable and e-Filing complexcity has no effect on tax compliance in tax reported.Keywords: E-Filing System, Compliance In Tax Reporting, Taxpaye...

This study aims to analyze the effect of applying good governance, modern tax administration systems and the risk of tax sanctions on the compliance of individual taxpayers who do free work at KPP Sukoharjo. The research sample of 100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Sampling in slovin formula research with simple random sampling method. Testing is done with your linear regression analysis tool. The results showed that the implementation of good governance, modern tax administration system and the risk of tax sanctions have a significant effect on the compliance of individual taxpayers who do free work.

This research aimed to test the understanding of the tax rules, tax paying awareness to tax formal compliance. This research also to test the effect of risk preferences which acts as a moderating variable on the relationship between the understandings of the tax rules and tax paying awareness on tax formal compliance. Data used in this research were obtained from questionnaires (primary) and a few observations and interview with parties related. Methods of data analysis using moderate regression analysis.Results of research indicates that an understanding of the tax laws and tax paying awarenesseffect the positive and significant to tax formal compliance. The risk preferences showed the positive and significant result so that can moderate the relationship between the understanding of the tax laws and taxpayer formal compliance.The risk preferences showed the positive and significant result so that can moderate the relationship between the understanding of tax paying awareness and ta...

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information to e-Filing usage. The object of this study is the individual tax payers in Tangerang City, Karawaci District. The selection of the sample is determined based on convenience sampling method. Data used in this study was primary data, id est: questionnaires. The respondent in this study were 110. Data analysis technique in this study using multiple linear regression. The result of this study were (1) perceived usefulness have a significant impact towards e-Filing usage; (2) perceived ease of use have a significant impact towards e-Filing usage; (3) speed does not have a significant impact towards e-Filing usage; (4) security and privacy does not have a significant impact towards e-Filing usage; (5) readiness technology tax payers information does not have a significant impact towards e-Filing usage; (6) per...

The objective of this research is to examine the effect of personal taxpayers, tax inspection disbursement of tax arrears ratio towards revenue from personal income tax. The object of this study is KPP Pratama Kosambi for the period 2011-2013.  The samples in this study was determined based on convenience sampling. Number of samples taken are 36 data from January 2011 to December 2013. The testing method used in this research is multiple regression method. The data used in this study are secondary data. The results of this study are (1) number of individual taxpayers has significant effect towards revenue from personal income tax (2) tax inspection has significant effect towards revenue from personal income tax (3) tax arrears disbursement ratio has significant effect towards revenue from personal income tax. Keywords: number of individual taxpayers, tax inspection, rasio disbursement of tax arrears, revenue from personal income tax.

The research aims to test and analysis: Taxpayer compliance is influenced by the implementation of e-filing system; Taxpayer compliance is influenced by the implementation e-filing system towards with taxation socialization as a moderating variable; Taxpayer compliance is influenced by the implementation efiling system with the understanding of the internet as a moderating variable. This research category is quantitative research. Data collection was carried out by distributing questionnaires to 100 individual taxpayers in Palu City who used efiling system in 2017-2019. The sampling technique used is the Accidental Sampling technique. The analysis tool used in processing data is the PLS with software WarpPLS (version 7.0). The results suggest the implementation of the efiling system has a significant high-quality effect on taxpayer compliance in Palu city. Tax socialization can not moderate or strengthen the effect of the relationship among the implementation of the e-filing system on taxpayer compliance in Palu city. meanwhile, understanding the internet can moderate or strengthen the effect of the relationship among the implementation of the e-filing system on taxpayer compliance in Palu city.

The purpose of this research is to examine the influence of knowledge, perceptions of usability, perceived of ease, security and confidentiality, experience, readiness of information technology, complexity, to the interest in the behavior of individual taxpayers in using of e-filing. This study uses primary data collected through distributing questionnaires to each individual taxpayer in the South Tangerang region. The number of samples used in this study were 110 respondents. Sampling method that used in this study is accidental sampling method. The methods that used for data analysis are reliability testing, validity test, classical assumption test, coefficient of determination test, coefficient of correlation test, simultaneous regression test (F), partial t-test. This study found that the perceptions of usability doesn’t affect the interest of individual taxpayers' behavior in using e-filing, while knowledge, perceived of ease, security and secrecy, experience, readiness of ...

All taxpayers are required to file a tax return (SPT) for their tax reporting. A method of submitting electronic tax returns (SPT) online in real time via the Internet on the Directorate General of Taxes website is E-Filing. This study aimed to determine and the relationship between subjective norms, understanding of tax regulations, ease of use, security and information technology readiness of the use of E-Filing. This quantitative research used a descriptive method. The data used is primary data obtained after questionnaires distributated using a sampling technique by accidental sampling. Obtained 100 respondents of individual taxpayers registered as a sample at KPP Pratama Tegal. Data analyzed by SPSS (Statistical Package for the Social Science) version 22 with multiple linear regression analysis technique. The results from this research showed that subjective norms, understanding of tax regulations, the usefulness of information technology, and the readiness of information techn...

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the selfassessment system on individual taxpayer compliance.

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, user satisfaction and readiness of technology information towards the use of e-Filing. This research uses primary data. The respondents are an individual taxpayer who reports SPT Tahunan using e-filing and registered in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has an influence on the use of e-filing, (2) perceived ease of use has an influence on the use of e-filing, (3) user’s satisfaction has an influence on the use of e-filing, (4) readiness technology information doesn’t have an influence on the use of e-filing.Keywords: Perceived Usefulness, Perceived Ease Of Use, User’s Satisfaction, Readiness Tech...

Puji syukur saya panjatkan puji syukur kepada Tuhan Yang Maha Esa , yang telah memberikan rahmat, hidayah, serta kesempatan kepada saya i untuk menyelesaikan makalah ini. Makalah ini disusun dalam rangka memenuhi salah satu tugas mata kuliah perpajakan yang diajarkan di universitas jambi.Saya ingin mengucapkan terima kasih kepada Dr.Wirmie Eka Putra S.E.mm.Si.CQnR.,SCRS selaku dosen pengampu yang telah memberikan bimbingan, petunjuk, dan dukungan selama proses penulisan makalah ini. Tanpa bantuan dan arahan beliau, makalah ini mungkin tidak akan selesai dengan baik. Makalah ini membahas "STP dan SKP" Saya Berharap makalah ini dapat memberikan pemahaman yang lebih baik tentang sistem perpajakan kepada pembaca. Saya juga ingin mengucapkan terima kasih kepada teman-teman yang telah memberikan dukungan moral dan semangat dalam menyelesaikan makalah ini. Akhir kata, saya menyadari bahwa makalah ini masih jauh dari sempurna, dan saya sangat menghargai setiap kritik, saran, dan masukan untuk perbaikan di masa depan. Semoga makalah ini bermanfaat dan dapat menjadi kontribusi kecil saya dalam pembelajaran Jambi 9 Oktober 2023

Fraud atau kecurangan adalah suatu tindakan yang disengaja oleh satu
individu atau lebih dalam manajemen atau pihak yang bertanggungjawab atas
tata kelola, karyawan, dan pihak ketiga yang melibatkan penggunaan tipu
muslihat untuk memperoleh satu keuntungan secara tidak adil atau melanggar
hukum. (IAPI, 2013). Menurut The Association of Certified Fraud Examiners
(ACFE) merupakan organisasi profesional bergerak di bidang pemeriksaan atas
kecurangan mengklasifikasikan fraud (kecurangan) dalam tiga tingkatan yang
disebut Fraud Tree, yaitu sebagai berikut : Penyimpangan atas asset (Asset
Misappropriation) , Pernyataan palsu atau salah pernyataan (Fraudulent
Statement) ,Korupsi (Corruption).

Penelitian ini bertujuan untuk mengetahui apakah adanya pengaruh Penerapan E- filling terhadap tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam melaporkan SPT Tahunan pada KPP Pratama Lhokseumawe. Penelitian ini menggunakan sampel yang didapatkan melalui penyebaran kuesioner atau data primer yang disebarkan kepada Wajib Pajak Orang Pribadi yang telah melaporkan SPT Tahunannya di KPP Pratama Lhokseumawe sebanyak 100 Wajib Pajak Orang Pribadi. Teknik pengumpulan data yang dilakukan menggunakan metode kuantitatif dengan skala pengukuran menggunakan Skala Likert yaitu. Hasil dari penelitian ini, yaitu pada Kualitas Sistem E –filling tidak berpengaruh signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan, pada Persepsi Kemudahan Wajiib Pajak Orang Pribadi atas Penerapan E-filling berpengaruh signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan, dan pada Keamanan dan Kerahasiaan siste E-filling yaitu terjadi signifikan terhadap...

The role of taxes in the economy in Indonesia is enormous because taxes play a role in maintaining the balance of the country's economy and helping to create social welfare. A tax collected from tax objects and subjects is used to build public facilities for society. However, some still have income above PTKP but still need to pay and report taxes. Therefore, the government is trying to improve tax compliance by establishing a new regulation that matches NIK as NPWP. By checking NIK to NPWP, a Single Identification Number (SIN) is created so that people only need to bring 1 KTP card for administrative purposes. This study aims to determine students' perceptions and understanding of the rules for matching NIK to NPWP and their impact on increasing tax compliance. This research is descriptive research with a quantitative approach using the survey method. The results showed that students were already aware of the regulations for matching NIK to NPWP and their procedures through...

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di kantor PT Bali Jaya Transindo Surabaya. Jumlah Responden dalam penelitian ini adalah sebanyak 32 orang. Program dan kegiatan system administrasi perpajakan modern terhadap kepatuhan wajib pajak pada dasarnya meliputi tax service dan tax law enforcement akan lebih banyak mempengaruhi tingkat kepatuhan wajib pajak. Oleh karena itu tingkat pelayanan masyarakat dan kesadaran wajib pajak menjadi salah satu poin penting dari keseluruhan penelitian system administrasi perpajakan modern ini. Metode penelitian yang digunakan adalah metode deskriptif asosiatif. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan menggunakan google form. Hasil penelitian secara deskriptif menunjukkan bahwa system administrasi perpajakan modern dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang p...

Penelitian ini bertujuan untuk menguji pengaruh pemahaman sistem perpajakan, sanksi perpajakan, hukum perpajakan terhadap kepatuhan dalam membayar pajak. Penelitian ini dilakukan pada masyarakat yang berdomisili di panam kecamatan tampan pekanbaru riau. Populasi pada penelitian ini 20.150. sample pada penelitian ini adalah 100 pembayar pajak. Pengambilan sample pada penelitian ini menggunakan accidental sampling dan menggunakan rumus slovin untuk menentukan jumlah sample Analisis data dilakukan dengan model regresi linier berganda dengan perangkat lunak SPSS versi 21.0 Hasil penelitian detemukan bahwa kesadaran wajib pajak,sanksi perpajakan dan hukum perpajakan memiliki pengaruh langsung terhadap kepatuhan wajib pajak. Seluruh hasil uji yang dilakukan pada penelitian ini menunjukkan bahwa 1) Sistem Perpajakan berpengaruh positive terhadap Kepatuhan Wajib Pajak 2) Sanksi Perpajakan berpengaruh positive terhadap Kepatuhan Wajib Pajak 3) Hukum Perpajakan berpengaruh positive terhadap K...