Nababan, Dina and ., Yatimin, SE, MM (2024) Persepsi Wajib Pajak Terhadap Digitalisasi Pelaporan Pajak E-Filing (Studi Kasus Mahasiswa ITB AHmad Dahlan Jakarta). ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
Dina Nababan, Persepsi Wajib Pajak Terhadap Digitalisasi Pelaporan Pajak E- filing. Dibawah bimbingan Yatimin,SE.MM.
Latar Belakang: E-filing adalah salah satu program yang dibuat oleh Direktorat Jenderal Pajak untuk semakin mempermudah pelaporan pajak bagi wajib pajak dalam memenuhi kewajibannya sehingga pemenuhan kewajiban perpajakan dapat lebih mudah dilaksanakan dengan tujuan untuk menciptakan administrasi perpajakan yang lebih tertib dan transparan dapat dicapai. Penggunaan e-filing dapat mengurangi beban proses administrasi laporan pajak. Tujuan Penelitian: Untuk mengetahui persepsi kemudahan berpengaruh terhadap digitalisasi pelaporan pajak, untuk mengetahui persepsi kegunaan berpengaruh terhadap digitalisasi pelaporan pajak. Metode: Penelitian ini menggunakan desain penelitian kuantitatif dengan menggunakan pendekatan cross sectional. Populasi: Besar sampel yang dikumpulkan pada penelitian ini yaitu sebanyak 85 responden dengan menggunakan teknik sampling yang digunakan adalah purposive sampling menggambarkan teknik pengambilan sampel yang dipilih secara acak yang memenuhi persyaratan untuk sumber data. Kriteria sampel wajib pajak orang pribadi yang berdomisili/bekerja di wilayah tangerang, Wajib pajak orang pribadi yang memiliki NPWP, wajib pajak orang pribadi yang memiliki SPT yang akan dilaporkan melalui e-filing. Kesimpulan: Dari data penelitian yang dilakukan pada 85 responden karyawan di dapatkan analisa variabel kemudahan dan kegunaan berpengaruh secara positif terhadap digitalisasi pelaporan pajak e-filing. Berdasarkan uji analisa statistik t yang mengatakan hubungan persepsi kemudahan terhadap variabel minat WPOP bernilai signifikansi 0,001 < 0,05 di artikan persepsi kemudahan berpengaruh terhadap penggunaan digitalisasi pelaporan pajak. Pada variabel kegunaan juga di dapat nilai kegunaan terhadap variabel minat dengan nilai signifikansi yaitu 0,000 < 0,05 yang di artikan bahwa persepsi kegunaan berpengaruh terhadap penggunaan digitalisasi pelaporan pajak. Berdasarkan uji koefisiensi determinasi (R2) mengatakan bahwa penggunaan digitalisasi e-filing di pengaruhi oleh persepsi kemudahan dan persepsi kegunaan sebesar 65,5 %, sedangkan 34% lainnya ditentukan oleh faktor-faktor lain yang tidak di teliti oleh peneliti. Saran: Bagi peneliti selanjutnya diharapkan meneliti dengan jumlah responden yang lebih banyak dan ruang lingkup yang lebih luas, serta diharapakn peneliti selanjutnya membuat sosialisasi tentang pelaporan pajak secara digitalisasi melalui e-filing, dapat memberikan contoh mekanisme penggunaan sistem digitalisasi pelaporan pajak e- filing agar dapat meningkatkan penggunaan pelaporan pajak e-filing dan mengurangi pelaporan secara manual.
Kata Kunci : e-filing, Pajak
Referensi : https://pajak.go.id/id
ABSTRACT
Dina Nababan, Taxpayer Perceptions of E-filing Tax Reporting Digitalization. Under the guidance of Yatimin, SE.MM.
Background: E-filing is one of the programs created by the Directorate General of Taxes to further facilitate tax reporting for taxpayers in fulfilling their obligations so that the fulfillment of tax obligations can be more easily implemented with the aim of creating a more orderly and transparent tax administration can be achieved. The use of e-filing can reduce the burden of the tax report administration process. Research Objectives: To determine the perception of ease of influence on the digitalization of tax reporting, to determine the perception of usefulness that influences the digitalization of tax reporting. Method: This study uses a quantitative research design using a cross-sectional approach. Population: The sample size collected in this study was 85 respondents using the sampling technique used was purposive sampling describing a randomly selected sampling technique that meets the requirements for data sources. The sample criteria are individual taxpayers who are domiciled/working in the Tangerang area, individual taxpayers who have a NPWP, individual taxpayers who have an SPT that will be reported via e-filing. Conclusion: From the research data conducted on 85 employee respondents, it was found that the analysis of the convenience and usability variables had a positive effect on the digitalization of e-filing tax reporting. Based on the statistical analysis test t which states that the relationship between the perception of convenience and the WPOP interest variable has a significance value of 0.001 <0.05, it means that the perception of convenience has an effect on the use of digitalization of tax reporting. In the usability variable, the value of usability also obtained for the interest variable with a significance value of 0.000 <0.05, which means that the perception of usability has an effect on the use of digitalization of tax reporting. Based on the coefficient of determination test (R2), it states that the use of e-filing digitalization is influenced by the perception of convenience and the perception of usability by 65.5%, while the other 34% is determined by other factors not examined by the researcher. Suggestion: For further researchers, it is expected to conduct research with a larger number of respondents and a wider scope, and it is expected that further researchers will conduct socialization on digital tax reporting through e-filing, can provide examples of the mechanism for using the e-filing tax reporting digitalization system in order to increase the use of e-filing tax reporting and reduce manual reporting.
Keywords: e-filing, Tax
Reference: https://pajak.go.id/id
Item Type: | Other |
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Subjects: | N Fine Arts > N Visual arts (General) For photography, see TR N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 15 Feb 2025 04:00 |
Last Modified: | 15 Feb 2025 04:00 |
URI: | https://repository.itb-ad.ac.id/id/eprint/153 |