PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PEGAWAI NEGERI SIPIL DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI ( Studi Kasus pada Dinas Perindustrian dan Perdagangan DIY)

Lado, Yuliano Osvaldo; Budiantara, Martinus

doi:10.26486/jramb.v4i1.498

Cited by 19 publications

(32 citation statements)

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“…Understanding the internet can provide many benefits in the form of information that users need, for example, it can make it easier to find information related to modern tax administration systems including those related to SPT reporting systems and online tax payments (e-filling and e-billing). Besides that, it is easy to find information related to laws and regulations on taxation, from this information, which will provide benefits especially for taxpayers [14].…”

Section: Understanding Of the Internetmentioning

confidence: 99%

The Effect of E-Filling and E-Billing Systems Implementation on Taxpayer Compliance with Understanding of the Internet as a Moderating Variable

Umniyah¹,

Rahmiyanti²,

Anwar³

et al. 2021

Proceedings of the First International Conference on Islamic History and Civilization, ICON-ISHIC 2020, 14 October, Semarang, I

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This study aims to determine the effect of of e-filling and e-billing systems implementation on taxpayer compliance with understanding of the internet as a moderating variable (empirical study on KPP Pratama Demak). This research uses quantitative methods. The type of data used in this study is primary data, where data sources can be obtained by distributing questionnaires. The population used in this study is that all taxpayers registered with the KPP Pratama Demak are 99,327 taxpayers. The sample used in this study amounted to 105 taxpayers, to calculate the number of samples in this study using the Slovin formula. The data analysis technique was assisted by the SPSS version 16.0 program. The results of this study indicate that the implementation of the efilling system (PSF) and the implementation of the e-billing system (PSB) has a positive and significant effect on taxpayer compliance (KWP). Understanding the internet cannot moderate the effect of applying the e-filling system to taxpayer compliance with a significant result of 0,305 > 0,05. Internet understanding cannot moderate the effect of e-billing system implementation on tax compliance, with a significance value of 0,207 > 0,05.

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Section: Understanding Of the Internetmentioning

confidence: 99%

The Effect of E-Filling and E-Billing Systems Implementation on Taxpayer Compliance with Understanding of the Internet as a Moderating Variable

Umniyah¹,

Rahmiyanti²,

Anwar³

et al. 2021

Proceedings of the First International Conference on Islamic History and Civilization, ICON-ISHIC 2020, 14 October, Semarang, I

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“…Nilai tersebut menyatakan bahwa variabel penerapan e-filing berpengaruh positif dan signifikan pada variabel kepatuhan Wajib Pajak dan artinya hipotesis pertama (H1) diterima yaitu penerapan e-filing berpengaruh positif pada kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Badung Utara. Hasil penelitian ini didukung oleh penelitian yang dilakukan oleh Marliana et al, (2017), Agustiningsih (2016), Lado & Budiantara (2018) dan Sari & Erawati (2018) yang menyatakan bahwa penerapan e-filing berpengaruh positif pada kepatuhan Wajib Pajak Orang Pribadi.…”

Section: Pendahuluanunclassified

“…Hal ini disebabkan karena walaupun Wajib Pajak memiliki pemahaman internet yang baik, penyampaian SPT melalui sistem penerapan e-filing masih dapat dilakukan oleh siapa saja sehingga Wajib Pajak Orang Pribadi yang tidak paham maupun paham internet dengan baik dapat meminta bantuan orang lain misalnya konsultan pajak untuk melaporkan SPTnya secara online menggunakan sistem e-filing. Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Agniveda & Supadmi (2019) dan Lado & Budiantara (2018) yang menunjukkan pemahaman internet tidak dapat memoderasi pengaruh penerapan sistem e-filing pada kepatuhan Wajib Pajak Orang Pribadi.…”

Section: Tabel 8 Hasil Uji Moderated Regression Analysisunclassified

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Pengaruh Penerapan E-Filing pada Kepatuhan WPOP dengan Sosialisasi Perpajakan dan Pemahaman Internet sebagai Variabel Pemoderasi

Yanti

Setiawan

2020

E-Jurnal Akuntansi

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This study aims to determine the effect of the application of e-filing on compliance of individual taxpayers in North Badung Primary Tax Office with tax dissemination and internet understanding as moderating variables. The number of samples used in this study were 100 respondents out of 26,624 populations of individual taxpayers in North Badung Primary Tax Office in 2019. The data analysis technique used are simple linear regression test and the Moderated Regression Analysis (MRA) interaction test. The results showed that the application of e-filing has a positive and significant effect on the compliance of individual taxpayers in North Badung Primary Tax Office. Tax socialization and internet understanding was not able to moderate the effect of implementing e-filing on the Obligatory Compliance of Individuals in North Badung Primary Tax Office. Keywords: E-Filing; Tax Dissemination; Internet Understanding; Personal Taxpayer Compliance.

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“…(Abdurrohman, 2015) Policy reforms in the context of increasing the compliance of individual taxpayers, particularly the State Civil Apparatus / Members of the Indonesian National Armed Forces / Indonesian National Police (ASN / PNS / TNI / Polri), specifically related to the tax obligations of the Ministry of Administrative Reform and Bureaucratic Reform have issued Circular Number SE / 02 / M.PAN / 3/2009 dated March 31, 2009, which basically means that all officials and ASN comply with tax regulations by registering themselves as taxpayers, paying taxes, and filling out and submitting Annual Tax Returns by e-filling. (Lado, 2018).…”

Section: Preliminarymentioning

confidence: 99%

Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance

Lubis

2019

JICP

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The purpose of this research is to study the application of the e-filling system of private taxpayers. To find out the understanding of taxpayers in the use of e-filling of personal taxpayers obligations, the discussion in this study is associative, The population in this study is all employees civil society in Medan City Housing and Structuring Agency that accommodates 152 people. The sample in this study were all civil servants outside the Financial and Compilation Program which examined 40 people. Data collection techniques used in this study were the study of documentation and questionnaires. Data analysis techniques used are multiple linear regression, hypothesis testing and coefficient of determination test. Based on the results of the evaluation between the application of the e-filing system to the demands of individual taxpayers obtained tcount (2.784)> ttable (1.686), with a significant level of 0.007 <0.05. A value of 2.784 is greater than 1.686 indicating that t is greater than ttable. The results of testing the knowledge of civil servants in the use of e-filing of individual taxpayers obtained tcount (3.405)> ttable (1.686), with a significant level of 0.001 <0.05. The value of 3.405 is greater than 1.686 indicating that t is greater than ttable. This shows a significant difference between the knowledge of civil servants in the use of e-filing to the needs of tax people.

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PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PEGAWAI NEGERI SIPIL DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI ( Studi Kasus pada Dinas Perindustrian dan Perdagangan DIY)

Cited by 19 publications

References 0 publications

The Effect of E-Filling and E-Billing Systems Implementation on Taxpayer Compliance with Understanding of the Internet as a Moderating Variable

The Effect of E-Filling and E-Billing Systems Implementation on Taxpayer Compliance with Understanding of the Internet as a Moderating Variable

Pengaruh Penerapan E-Filing pada Kepatuhan WPOP dengan Sosialisasi Perpajakan dan Pemahaman Internet sebagai Variabel Pemoderasi

Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance

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