Persepsi Wajib Pajak Terhadap Digitalisasi Pelaporan Pajak E-Filing (Studi Kasus Mahasiswa ITB AHmad Dahlan Jakarta)

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.