PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING DI KANTOR PELAYANAN PAJAK PRATAMA KOTA CILEGON
| Main Author: | ILHAM ROMADONI, MUHAMAD |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2878/1/PENGARUH%20PERSEPSI%20WAJIB%20PAJAK%20ORANG%20PRIBADI%20TERHADAP%20PENGGUNAAN%20E-FILING%20DI%20KANTOR%20PELAYANAN%20PAJAK%20PRATAMA%20KOTA%20CILEGON.PDF https://eprints.untirta.ac.id/2878/ |
Daftar Isi:
- This research aims to examine the Effect of Perception of Usability, Ease, and Attitude to Personal Taxpayer Behavior, as well as Information Technology Readiness To Use E-filing. Taxes are a compulsory contribution to a country that is indebted by an individual or a coercive body under the Act, by not obtaining direct remuneration and used for the purposes of the state for the greatest possible prosperity of the people. An individual taxpayer is an individual who undertakes work under an employment agreement or agreement, which receives or obtains income in respect of an employment in excess of non taxable income. E-filing is a real time online delivery of SPT through Application Service Provider (ASP). The sample in this research is 100 respondents determined using slovin formula from 17,135 WPOP registered in KPP Cilegon City. Questionnaires were distributed to respondents to collect data which were then tabulated for analysis. Data in this research is processed by using software SPSS (Statistical Product and Service Solution) version 22. Data processing in the study revealed that the perception of usefulness has a significance of 0.032 is smaller than the significant value of 0.05 and the value of t arithmetic of 2.178 is greater than t table 1.9853, the perception of convenience is significantly smaller that is 0.000 of significant value 0.05 and the value of t arithmetic of 5.617 is much larger than t table 1.9853, the perception of attitude has a significant value of 0.055 greater than the significant value of 0.05 and the value of t arithmetic of 1.945 smaller than t table 1.9853, and the readiness variable indicates the number significant equal to 0.012 which is smaller than significant number 0,05 and t count equal to 2,555 bigger than t table 1,9853. From the results of this study can be concluded that the perception of usefulness, ease, and readiness of informatics technology affect the use of efiling. While attitude perception toward behavior does not give influence to WPOP to use e-filing. Based on the results of this study can be suggested to improve the socialization of the use of e-filing, improving services for ASP service supervisors, as well as suggesting for subsequent researchers to make the results of this study as a reference.