Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Pajak
DOI:
https://doi.org/10.22219/jrak.v4i2.4947Abstract
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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