Tax E-Filing

Understanding to fill the tax return, annual report tax return individual is still lacking, many taxpayers did not understand how to fill out an annual tax return, especially the tax year 2014. The objective was to investigate the influence of socialization Tax, Tax Penalties and Tax e-filing of the tax return reporting annual individual taxpayer. Sampling was done by purposive sampling method and selection of non-random manner convenience. The primary data collection method used is survey method using a questionnaire. Data were analyzed using multiple linear analysis, descriptive analysis and to test hypotheses.

Purpose: This study is the primary research identifying the components of tax fairness perception, tax knowledge and understanding, attitude towards taxation, service quality and their effects on taxpayers' satisfaction. Methodology/Sampling: A systematic random sampling technique was used for selecting taxpayers via SAO's name list, by counting the person with every the end of numbers are the first and the sixth in the list be justified.Structural Equation Modeling (SEM) was used to test the cause relationship among tax fairness perception, tax knowledge and understanding, attitude towards taxation and service quality with taxpayer's satisfaction and their compliance behavior empirically. To solve the shortages of government revenue, due to ineffective local government administration in developing countries, there are four sources antecedent factors were identified in this study. They are tax fairness perception, tax knowledge, and understanding, attitude towards taxation and service quality. These factors were assuming efficiency in tax collection which effecting to taxpayer's satisfaction and their compliance behavior. The research provides findings from first study on land Thai local tax, identifies the strategic factors for enhancing of local government revenue, and improve living standard of Thai local people.

Modernisasi sistem administrasi perpajakan merupakan bentuk pelaksanaan dari berbagai program dan kegiatan yang di tetapkan dalam reformasi administrasi perpajakan jangka menengah. Penelitian ini bertujuan untuk mengetahui apakah penerapan modernisasi sistem perpajakan dapar mempermudah wajib pajak pribadi atau badan lebih mudah membayar dan melapor pajak di KPP Medan Belawan setelah diterapkannya sistem administrasi perpajakan modern. Penelitian ini menggunakan metode deskriptif yaitu mengolah data untuk mendapatkan informasi tanpa mengubah apapun dari data tersebut. Penulis mengumpulkan data dengan meminta data/informasi yang dibutuhkan pada KPP Medan Belawan serta mewawancarai wajib pajak yang terdaftar pada KPP Medan Belawan untuk mendapatkan informasi yang dibutuhkan penulis untuk penyusunan Tugas Akhir. Dari hasil penelitian ternyata ada beberapa kendala yang dirasakan wajib pajak dalam pelaporan dan penerapan sistem modernisasi pajak, juga ketidakefisienan sistem yang berlaku pada penerapan modernisasi sistem perpajakan.

This study employs the Technology Acceptance Model (TAM) to examine taxpayers' attitude in using e-Filing system. Data are collected from taxpayers in three higher learning institutions in Labuan F.T. The purpose of this study is to examine the differences of taxpayers' attitude to use e-filing among gender, level of education, experience of handling and learning the system. Besides, this study also examines the relationship between taxpayers' attitudes and perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility. The result shows significant differences among experience and non-experience taxpayers in handling and learning e-filing system. Education background of taxpayers has also played an important role in encouraging the attitude of taxpayers to use e-filing. However, the gender of taxpayers provides no difference in terms of their attitude in using and applying the system. In addition, this study found strong relationship between attitude and TAM determinants namely perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility. The implication of this study suggests that Inland Revenue Board (IRB) should increase and strengthen their awareness program to educate non-experience taxpayers so that it will simultaneously improve the attitude of taxpayers to use this electronic system.

This research is being done to taxpayers at economic faculty of Tridinanti Palembang. This research aims to know effect the quality of the e-filing and e-billing system toward taxpayers satisfaction level. The population in this study is 339 taxpayers. Sample of 130 taxpayers by using purposive sampling methods. The analytical technique used is a descriptive analysis and conducted a asumsi klasik test. The result of this study is (1). The quality of the e-filing system has a significant positive effect on the degree of taxpayers satisfaction, (2). The quality of the e-filing system has a significant negative effect on the degree of taxpayers satisfaction, dan (3). The quality of e-filing and e-billing system collectively has a significant positive effect on the rate of taxpayers satisfaction.

Electronic tax filing (or e-filing) is a system for taxpayers to file their taxes via an electronic system directly to the tax authority. The main objective of this study was to investigate the determinants of the intention of taxpayers to adopt e-filing system in Nigeria. Based on the technology acceptance model (TAM) and technology readiness index (TRI) theory, 175 self-employed taxpayers in the Lagos State of Nigeria have responded to the survey conducted. This study found that technology readiness (TR), perceived usefulness (PU) and perceived ease of use (PEOU) have positive relationships with the intention to adopt the e-filing system. However, the result indicates that only PEOU is a statistically significant factor influencing the intention of taxpayers to adopt the e-filing system. The study recommends that the government should focus on ensuring the e-filing system is more user-friendly and easier to use for the taxpayers.

E-filing has brought many positive impacts to all users including the tax agents since its introduction in 2004. Despite its benefits to the tax agents, there are also setbacks in the system in terms of functionality, information quality, tax agents' knowledge, and infrastructure issues that impede the accuracy of data in the tax preparation process. Hence, by using a questionnaire survey, this study intends to identify the factors influencing the job performance of tax agents in the tax preparation process via the e-filing system. The findings revealed that the most significant factor influencing the job performance of tax agents is functionality and followed by information quality. In essence, this study serves as a medium for tax agents to voice out their insights regarding the system. This also benefits both IRBM and the government since they can further increase the efficiency and effectiveness of the tax administration system.

This paper explores why income tax return scams are increasing at an alarming rate. Tax identity theft, unscrupulous tax preparers, and the rise in online financial activity all contribute to the problem. We examine ways income tax fraud is perpetrated. E-filing provides the basis for most fraudulent tax schemes. The IRS currently has several measures in place to counteract income tax fraud including: screening filters that flag multiple returns using the same address or the same bank account number for receiving funds, federal legislation that provides albeit weak financial privacy protection for customers, and raising public awareness. Many believe the IRS could do more. We suggest additional steps they might take to further curtail income tax fraud such as verifying tax return information before releasing refunds to taxpayers and creating an audit trail when distributing funds. Finally, we suggest how individuals can protect themselves to reduce the chance of becoming a victim of income tax return fraud.

Perkembangan ilmu pengetahuan dan teknologi membuka pasar yang lebih luas serta memudahkan perusahaan-perusahaan startup untuk memasuki pasar baru tersebut dengan produk-produk baru yang inovatif. Salah satu pasar yang berkembang dengan pesat dalam satu dekade terakhir adalah pasar mobile games. Indonesia pada tahun 2015 tercatat sebagai salah satu negara yang memiliki jumlah pemain mobile games tertinggi dengan menempati posisi 24 di seluruh dunia dan posisi pertama di negara Asia Tenggara. Penelitian ini bertujuan untuk menganalisis variabel-variabel apa saja yang berperan pada keputusan konsumen dalam mengkonsumsi produk mobile games, dimana selanjutnya penelitian ini menggunakan objek pemain Clash of Clan yang merupakan salah satu mobile games terlaris pada tahun 2015. Sebanyak 170 sampel responden diminta untuk mengisi kuisioner online yang kemudian dianalisis menggunakan alat analisis Partial Least Square. Variabel yang diujikan pada penelitian ini meliputi: Prior Experience, ...

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.

Pajak Penghasilan (PPh) Pasal 22 merupakan salah satu instrumen fiskal yang digunakan pemerintah Indonesia untuk meningkatkan penerimaan negara. Artikel ini membahas penerapan PPh Pasal 22 dalam tiga konteks utama, yaitu kegiatan impor, pembelian barang oleh bendaharawan pemerintah, dan penjualan hasil produksi industri tertentu. Dalam kegiatan impor, PPh Pasal 22 berfungsi sebagai mekanisme pengawasan atas barang yang masuk ke wilayah Indonesia, di mana pajak dipungut oleh Direktorat Jenderal Bea dan Cukai. Pada pembelian barang oleh bendaharawan pemerintah, pajak ini dikenakan untuk memastikan bahwa setiap transaksi pemerintah turut memberikan kontribusi terhadap penerimaan negara. Sementara itu, penjualan hasil produksi dari industri tertentu juga dikenai PPh Pasal 22 untuk mengoptimalkan pengumpulan pajak dari sektor-sektor yang dianggap strategis bagi perekonomian. Dengan demikian, PPh Pasal 22 berperan penting dalam mendorong kepatuhan pajak, memperkuat pengawasan fiskal, serta mendukung pembangunan ekonomi melalui penerimaan pajak yang lebih optimal.

E-filing, e-billing and e-spt are part of the online-based tax service system issued by the Directorate General of Taxes as a modernization step in fulfilling tax obligations and to improve taxpayer compliance. The purpose of this study was to analyze how much influence e-filing, e-billing and e-like on the compliance of individual taxpayers in KPP Pratama Batam Selatan. This data collection was carried out by means of a questionnaire measured by a Likert scale. The total respondents of this study were 100 respondents who were calculated using the Slovin formula. The data analysis method used in this research is quantitative data analysis with multiple linear regression analysis techniques. The results of this study indicate that the e-filing and e-spt variables have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatam. While the e-billing variable does not have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selata

Penelitian ini mengkaji hubungan antara ajaran Tri-Nga (Ngerti, Ngroso, Nglakoni) dan kemauan membayar pajak di masyarakat. Menggunakan metode kualitatif melalui wawancara dengan wajib pajak, studi ini menemukan bahwa meskipun istilah Tri-Nga kurang dikenal, prinsip-prinsipnya telah diterapkan dalam kehidupan sehari-hari dan praktik perpajakan. Hasil menunjukkan variasi dalam pemahaman dan penerapan konsep ini, yang dipengaruhi oleh faktor seperti akses transportasi dan koneksi internet. Kendala infrastruktur mempengaruhi kemauan membayar pajak karena biaya dan effort yang diperlukan. Penelitian ini menyoroti pentingnya sosialisasi lebih lanjut tentang ajaran Tri-Nga dan perpajakan, serta peningkatan infrastruktur untuk mendukung akses yang lebih baik, guna meningkatkan kesadaran dan kemauan membayar pajak di masyarakat.

Taxation education is one of the duties of the Directorate General of Taxes as the tax administrator in Indonesia. The General Elucidation of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by UU Number 16 of 2009 states that tax administration duties include guidance, research, supervision and application of administrative sanctions. This study uses a descriptive type of research that compares the efiling of the annual tax return of personal taxpayers and the realization of tax education in 2018-2019. This research uses qualitative methods. The data used are interviews, document analysis, and literature study. Based on the results of the study, it was found that the contribution of the realization of tax education was directly proportional to the annual tax return of individual taxpayers for that year. To increase the annual tax return, the Bengkulu and Lampung Regional Tax Office made a new breakthrough and adjusted dir...

Taxation education is one of the duties of the Directorate General of Taxes as the tax administrator in Indonesia. The General Elucidation of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by UU Number 16 of 2009 states that tax administration duties include guidance, research, supervision and application of administrative sanctions. This study uses a descriptive type of research that compares the efiling of the annual tax return of personal taxpayers and the realization of tax education in 2018-2019. This research uses qualitative methods. The data used are interviews, document analysis, and literature study. Based on the results of the study, it was found that the contribution of the realization of tax education was directly proportional to the annual tax return of individual taxpayers for that year. To increase the annual tax return, the Bengkulu and Lampung Regional Tax Office made a new breakthrough and adjusted direct and indirect tax education. This is expected to help taxpayers understand the importance of taxation for the nation's development and increase taxpayer compliance.

Many previous studies have found a significant negative relationship between perceived risk and continuance usage behaviour of technology. Perceived risk is defined as the potential loss in the pursuit of the desired outcome of using an e-service or more accurately as the fear of losing information or being monitored on the internet. Consumers would always want to avoid mistakes in any risky decision making rather than maximizing utility, thus perceived risk can be considered as a powerful tool in explaining consumer's behaviour. In Malaysia's context, the E-Filing system which was introduced in 2006 serves as a major advantage over the traditional manual procedure. The adoption of the e-filing system in Malaysia has shown a tremendous increase since its introduction, particularly for individual taxpayers. Although many previous local studies have found a significant negative relationship between perceived risk and usage of e-filing system but the adoption of this system is ...

This research aimed to investigate the factors that influenced perceived usefulness, perceived satisfaction, perceived ease, perceived the security and privacy, readiness technology taxpayers information ,to use toward the intention taxpayers in using e-filing in KPP Pratama Serang. This research used primary data obtained from questionnaires. The sample used were the taxpayer registered in the Tax Office Serang that using e-filing. The sampling technique used was purposive sampling. Of the 150 questionnaires distributed, the number of questionnaires returned was 130 questionnaires. The analytical method used is the analysis of Structural Equation Modeling (SEM). The data were processed using software Smart Partial Least Square (SmartPLS) version 3.The results of this study revealed that all the independent variables in this study, perceived usefulness, perceived satisfaction, perceived ease, perceived security and privacy, readiness technology taxpayers information significant effect on the interest of individual taxpayers in the use of e-filing.

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 determinants of the use of PAUD accounting information in the city of Mataram. This test was conducted on 124 PAUD respondents in the city of Mataram. The survey was conducted to determine the correlation between the research variables. Quantitative-based research with primary data sources and variant-based SEM (SEM PLS) methods with the Smart PLS 3.0 application software as a data processing technique. The results of the study show that accounting knowledge and experience with accounting information have an effect on the use of accounting information. On the other hand, company size, accounting education, and owned software and hardware do not affect the application of accounting information. Keywords: Firm Size; Accounting Training; Accounting Knowledge; Experience; Conditions that Fasilitated the Users.

Kepatuhan wajib pajak dalam membayar pajak merupakan posisi strategis dalam hal peningkatan penerimaan pajak, akan tetapi pada kenyataannya masih terdapat wajib pajak yang sengaja melakukan kecurngan sehingga menyebaabkan timbulnya tunggakan pajak. Teknik pengambilan sampel menggunakan simple random sampling, dengan menggunakan rumus slovin sehingga didapat 100 responden dalam penelitian. Pengumpulan data menggunakan teknik survey dengan melakukan penyebaran kuesioner. Pengujian dan analisis data menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 20 for windows. Semua intrumen dalam penelitian ini valid dan reliabel, serta model yang digunakan layak untuk menjelaskan varibel kepatuhan wajib pajak. Hasil analisis dan pengujian hipotesis yang dilakukan menunjukan bahwa kesadaran wajib pajak, sanksi pajak dan pelayaanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak baik secara simultan maupun parsial. Besarnya kontribusi dalam ...

Informasi merupakan sumber daya yang sangat diperlukan bagi manajemen dalam pengambilan keputusan. Namun, penerapan sistem informasi tidak selalu berhasil. Salah satu faktor penentu keberhasilan penerapan sistem informasi adalah sikap pengguna yang menggunakan sistem tersebut. Dalam penelitian ini, untuk melihat minat penggunaan sistem informasi terkomputerisasi menggunakan empat konstruk dari model UTAUT yaitu ekspektasi kinerja, ekspektasi usaha, faktor sosial, dan kondisi yang memfasilitasi. UTAUT merupakan model keperilakuan penerimaan teknologi terkini yang merupakan kombinasi dari delapan model sebelumnya. Tujuan penelitian ini adalah untuk menemukan bukti empiris bahwa ekspektasi kinerja, ekspektasi usaha, faktor sosial, dan kondisi yang memfasilitasi berpengaruh terhadap minat penggunaan sistem informasi.. Data dikumpulkan dari 47 responden di Kantor Pos Bantul 55700 beserta Kantor Pos Cabang melalui kuesioner. Dengan menggunakan teknik regresi berganda, hasil penelitian menunjukkan bahwa ekspektasi kinerja, faktor sosial, kondisi yang memfasilitasi berpengaruh terhadap minat penggunaan sistem informasi. Sedangkan ekspektasi usaha tidak berpengaruh terhadap minat penggunaan sistem informasi.

Informasi merupakan sumber daya yang sangat diperlukan bagi manajemen dalam pengambilan keputusan. Namun, penerapan sistem informasi tidak selalu berhasil. Salah satu faktor penentu keberhasilan penerapan sistem informasi adalah sikap pengguna yang menggunakan sistem tersebut. Dalam penelitian ini, untuk melihat minat penggunaan sistem informasi terkomputerisasi menggunakan empat konstruk dari model UTAUT yaitu ekspektasi kinerja, ekspektasi usaha, faktor sosial, dan kondisi yang memfasilitasi. UTAUT merupakan model keperilakuan penerimaan teknologi terkini yang merupakan kombinasi dari delapan model sebelumnya. Tujuan penelitian ini adalah untuk menemukan bukti empiris bahwa ekspektasi kinerja, ekspektasi usaha, faktor sosial, dan kondisi yang memfasilitasi berpengaruh terhadap minat penggunaan sistem informasi.. Data dikumpulkan dari 47 responden di Kantor Pos Bantul 55700 beserta Kantor Pos Cabang melalui kuesioner. Dengan menggunakan teknik regresi berganda, hasil penelitian men...

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...

This study aimed to analyze the factors that affect the interest of information systems and use of information systems in Supermarkets are using five factors: (1) Performance Expectations, (2) Expectations Enterprises, (3) Social factors, (4) Interest Utilization and information systems (5) The conditions that facilitate users. This study took a sample of 60 Supermarket registered in Jakarta with convenience sampling method. Results of this study prove that performance expectations have an influence on the interest of information systems, while expectations of business and Ssocial factors has no effect on the interest of information systems. While interest in the utilization of information systems and conditions that facilitate the user has an influence on the use of information systems.Keywords: performance expectations, expectations of business and social factors.

Pelaporan SPT Tahunan orang pribadi adalah suatu kewajiban bagi seluruh wajib pajak pribadi, dimana sebagai wajib pajak pribadi berkewajiban menghitung dan menyetor pajak, serta mengisi dan melaporkan SPT Tahunan PPh Wajib Orang Pribadi paling lambat tanggal 31 Maret tahun berikutnya. Pada aktualnya masih banyak Karyawan PT Musashi Auto Parts Indonesia yang tidak melaporkan SPT melalui e-Filling dikarenakan saat pelaporan terjadi eror dan kurangnya pemahaman Wajib Pajak tentang melaporkan SPT melalui E-Filling serta ketidakperdulian wajib pajak terhadap kewajiban perpajakannya. Wajib Pajak kurang mengetahui tentang sanksi pajak baik sanksi administrasi (denda, bunga, kenaikan) maupun sanksi pidana sehingga mereka mengabaikan penyampaian SPT tahunan, Tujuan dari Pengabdian Kepada Masyarakat (PKM) ini adalah memberikan pendampingan kepada karyawan mitra dalam pengisian dan pelaporan SPT Tahunan PPh Wajib Pajak Orang Pribadi 1770 SS dengan menggunakan e-filing.

Tujuan penelitian ini untuk memperoleh bukti empiris mengenai pengaruh E-Filling, Sanksi Perpajakan, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar. seluruh Wajib Pajak Badan yang terdaftar pada Kantor Pelayanan Pajak Pratama Gianyar sebanyak 9.030 wajib pajak dengan jumlah sampel 99 orang berdasarkan hasil rumus slovin. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan probability sampling dengan teknik incidental sampling. Data dianalisis menggunakan analisis regresi linear berganda melalui program SPSS. Hasil penelitian menunjukkan bahwa E-Filling berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar, Sanksi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar, Kesadaran Wajib Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar, Sosialisasi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib...

Semua tujuan organisasi, pada dasarnya kembali pada aspek manusianya. Manusia sebagai penentu tujuan organisasi, pengelola organisasi, dan pengendali organisasi untuk mencapai tujuan tersebut. Dalam hal ini, kembali pada task performance individual para karyawannya yang mendinamisir organisasi. Penelitian ini menempatkan task performance sebagai konsekuensi perceived organizational support dan sebagai anteseden bagi organization citizenship behavior. Teknik analisis menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa perceived organization support memiliki hubungan positif dengan task performance. Demikian pula, task performance memiliki hubungan positif dengan organizational citizenship behavior. Penelitian ini juga menunjukkan pentingnya keberadaan task performance sebagai mediator antara perceived organizational support dengan organization citizenship behavior.

The proper use of information technology will enable companies to profit and improve the performance of each employee. The purpose of this study is to test factors that influence intention in the utilization of information technology and its impact on the use of information technology to test the model proposed by Venkatesh, et al. (2003) is a unified theory of acceptance and use of technology (UTAUT) model. This study used 27 respondents as samples at BBPKH Cinagara Bogor and applied e-learning methods in terms of doing the work. Sample determination is done by quota sampling method. The data was collected using questionnaires sent directly to each respondent (primary data). A total of 27 questionnaires were returned from 32 sent. Data analysis is performed using multiple regressions with SPSS 23 software. These results show that performance expectations and social influences have a positive effect on the interest in the utilization of information technology. Facilitating Condition the user's interest in the utilization of information technology and a positive influence on the use of information technology. Only effort expectations do not affect the use of information technology intention. This is because some employees do not believe that information technology can be easily understood.

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

The recent study intends to uncover and analyze the effect of the issues relating to utility perception, practical perception, security and confidentiality, and taxpayers’knowledgeaboutinformation technology on the intensity of corporate taxpayers’behaviors in utilizing E-Filling. The study is conducted in three regencies, such as Dompu, Bima and the city of Bima. The population of the current study are 770 corporate taxpayers which are registered in Raba Bima Primary Tax Office and have utilized e-filling. There are 89 respondents involved which are generated by using SlovinTechnique. SPSS V.20 is applied to analyze data. The findings of the current study indicate that the issues relating to utility perception, practical perception, security and confidentiality have positive and significant impact on the intensity of corporate taxpayers’ behaviors in utilizing e - filling. Meanwhile, taxpayers’ knowledge about information technology has not positive and significant influence on the...

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 purpose of this research in knowing Overview Implementation Effectiveness the use of e-filing facility on the taxpayer at the KPP Pratama Kendari. The method of data analysis used in this research is descriptive analysis method. The results of the review in this study indicate that the application of the facility of e-filing in the category very effective for an individual taxpayer, this is because it has been mandatory for civil servants, Police and TNI to switch from reporting manually to reporting e-filing for the use of this e -filing help Annual Tax reporting process is fast, accurate and bureaucratic reporting systems in e-filing tax returns easier when compared with the bureaucratic system manually. means to apply e-filing facilities contribute positively to the individual taxpayer, but not meant for improving the user's e-filing is due to a lack of socialization and quality of service. TINJAUAN PENERAPAN EFEKTIVITAS PENGGUNAAN FASILITAS E-FILLING PADA WAJIB PAJAK (St...

The difficulty of filling the tax report, lack of knowledge about tax reporting procedure, E-Billing, and E-Filling lead to less taxpayer compliance in pay and report their tax. Therefore, the government improves tax services and creates E-Billing and E-Filing features that can help taxpayers. The purpose of this study aimed to examine the effect of E-Billing and E-Filing facilities on the taxpayer compliance in Batam City. The population in this study were 43.763 individual taxpayers that already registered in Kantor Pelayanan Pajak (KPP) Batam Selatan which submit their tax report through E-Filing. The sample of this study were 100 respondents that taken using slovin formula. This study were using incidental sampling technique. Data obtained by questionnaire, measured by a likert scale and proceed by SPSS Porgram. The result of this study showed that E-Billing facility (X1) has a significant effect on individual taxpayers compliance with significant value 0,000 < 0,05. E-Filing...