Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Pajak

Teddy Gunawan, Eny Suprapti, Eris Tri Kurniawati


Abstract


This research is aimed to examine the effect of taxpayer’s perception toward e-Filing system of
individual taxpayer’s compliance in tax reporting. This research is associative research. In
taxpayer’s perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filing
complexcity, e-Filing security and privacy variable and e-Filing readiness. The population of this
research is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this research
is 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 privacy
variable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing ease
variable and e-Filing complexcity has no effect on tax compliance in tax reported.
Keywords: E-Filing System, Compliance In Tax Reporting, Taxpayer’s Perception


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