Pengaruh Kepercayaan, Persepsi Kemudahan, dan Kualitas Informasi terhadap E Filling dalam Perpajakan
DOI:
https://doi.org/10.37481/jmeb.v5i1.1192Keywords:
Trust, Perception of Ease, Information Quality, E-filingAbstract
This study aims to examine the factors that influence the use of E-filing applications, namely Trust, Perception of Ease, and Information Quality on the use of E-fillingThe population in this study are all corporate taxpayers registered at the Cikupa Primary Tax Service Office, Tangerang. The sampling technique used in determining the sample in this study was incidental sampling (convenience sampling). This technique is one of the Non-Probability Sampling techniques where the sampling technique is based on coincidence, ie anyone who accidentally meets a researcher can be used as a sample if it is felt that the person who happened to be found is suitable as a data source. The data used are primary data in the form of the number of individual taxpayers.Based on the results of the analysis that has been done, this study shows that partial trust has no significant effect on the use of E-filing, Perception of Efficiency partially has a significant effect on the use of E-filing, Information Quality partially has no significant effect on the use of e-filing systems, and Trust, Perception of Ease and Quality of Information simultaneously have a significant effect on the use of Tax E-filing.
References
Adi Satria Guna, Yuniarta Gede Adi, Nikadek Sinarati, “Pengaruh Kemudahan, Kesiapan Teknologi Wajib Pajak, terhadap Kepuasan Wajib Pajak Dalam Penggunaan E-filling”, Tax & Accounting, Bali, 2017.
Ahmad Hasan, F., Afifudin, & Junaidi. (2018). Pengaruh Penerapan Sistem Administrasi E-Registration dan E-Filing TerhadapTingkat Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak PratamaSidoarjo Utara). E-Jra, 07(01).
Ariska, Novi, and Tri Indra Wijaksana. "Pengaruh Kualitas Pelayanan Dan Promosi Penjualan Terhadap Minat Beli Ulang (studi Pada Konsumen Bakso Boedjangan Cabang Burangrang Bandung)." eProceedings of Management 4.3 (2017).
Aulia ulfa, “ Pengaruh Kemungkinan Terdeteksinya Kecurangan, Teknolologi Dan Informasi Perpajakan, Dan Kepercayaan Pada Otoritas Pemerintah Terhadap Penggelapan Pajak”, jom fekon vol.2 no.2, Jakarta, 2015.
Bina Fiskal Indonesia, “Pelatihan Pajak Terapan Brevet A & B”, Konsulta Pajak- Pendidikan & pelatihan Perpajakan, Modul 1 & 2, Tangerang selatan, Edisi Terbaru.
Burhan Bungin,”Metode Penelitian Kuantitatif”, Kencana, Jakarta, 2011.
Dewi, E. C., & Muawanah, U. (2023). [Book] Sistem e-Filling dan Tingkat Keberhasilan Dalam Perpajakan. e-Repository Dosen Universitas Gajayana Malang
Edy, T. I., Yanti, L. D., Aprilyanti, R., & Janamarta, S. (2021). Analysis of the Compliance Level of Micro, Small and Medium Enterprises Taxpayers after the implementation of Government Regulation Number 23 of 2018. ECo-Buss, 3(3), 103–109. https://doi.org/https://doi.org/10.32877/eb.v3i3.203
Fitria, D. A., & Mildawati, T. (2019). Pengaruh Modernisasi Administrasi, Sosialisasi Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmu Dan Riset Akuntansi, 3, 1–33
Hardyastyo, A. S. (2021). Pengaruh Penggunaan E-Filling Terhadap Kepatuhan Wajib Pajak Sikap Dan Minat Sebagai Variabel Mediasi.
Herawan Lavenia, Waluyo, “Pengaruh Persepsi Kegunaan, Persepsi Kemudahaan,Keamanan, dan Kerahasiaan Terhadap Penggunaan E-filling”, Tax & Accounting, Jakarta, 2014.
Khamis, I. H., & Mastor, N. H. (2023). The Mediating Effect of Trust in Authority on the Relationship between Tax Audit, Tax Penalty, and e-Commerce Business Enforced Tax Compliance. International Journal of Academic Research in Business and Social Sciences, 13(8). https://doi.org/10.6007/ijarbss/v13-i8/18134
Kurnia, & Azzahra, N. (2024). Analisis self assessment system, Jumlah PKP, dan penagihan pajak terhadap penerimaan PPN. Owner, 8(1), 1–11. https://doi.org/10.33395/owner.v8i1.18 64
.Laihad C. Y. Risal, “Pengaruh Prilaku Wajib Pajak Terhadap Penggunaaan E- filling Wajib Pajak di Manado”, Jurnal, Manado, 2013.
Mangoting, Y., Tangkelobo, H., & Sina, W. L. (2019). Taxpayer Compliance Model Based On Transparency, Ethics and Trust. Jurnal Akuntansi Dan Bisnis, 19(1), 104. https://doi.org/10.20961/jab.v19i1.399
Marlina Riana, “Pengaruh Kualitas Sistem, Kualitas Layanan, Kualitas Informasi, Kemudahan Pengguna, dan Persepsi Kebermanfaatan, Terhadap Penggunaan E-filling”, Jurnal, Bandung, 2017.
Nugroho,H.,Suhud,U.,&Rochyati,R.(2019).PenerapanPengembanganTeoriTechnology Acceptance Model Dan Motivasi Terhadap Intensi Mahasiswa Di Jakarta Untuk Menggunakan Tablet. Communicarie: Journal of Communication Studies, 5 (1), 45–64. https: // doi.org/ https:// doi.org/ 10.37535/ 101005120184
Ramadhanty, Z. (2020). pengaruh pemahaman tentang perpajakan, kualitas pelayanan fiskus, sistem transparansi perpajakan, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Journal Of Accounting, 9, 1–15
Romadhon, F., & Diamastuti, E. (2020). Kepatuhan Pajak: Sebuah Analisis Teoritis Berdasarkan Perspektif Teori Atribusi. Jurnal Ilmiah ESAI, 14(1), 17–35. https://doi.org/10.25181/esai.v14i1.2382
Sari, Mega Novita, Yusri Yusri, and Indah Sukmawati. "Faktor penyebab perceraian dan implikasinya dalam Pelayanan bimbingan dan konseling." Jurnal Konseling dan Pendidikan 3, no. 1 (2015): 16-21.
Selvi, Dewi, M. P., & Purwaningtyas, A. S. (2021). Kajian Sara dalam Mewujudkan Good Governance di Bidang Administrasi Perpajakan. 8(2), 183. http://ojs.stiami.ac.id
Setiawan, D., Kurniawan, B., & Payamta, P. (2018). Dampak Penggunaan E-Filling terhadap Kepatuhan Wajib Pajak: Peran Perilaku Wajib Pajak sebagai Variabel Mediasi. Jurnal Akuntansi & Auditing Indonesia, 22(1), 12–24. https:// doi.org/10.20885/jaai.vol22.iss1.art2
Suratningsih, N. P., & Merkusiwati, N. K. L. A. (2018). Pengaruh Penerapan Sistem E-filingdan Peran Account RepresentativePada Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 24(2), 1220.Https: //Doi.Org/ 10.24843 /Eja.2018.V24.I02.P15
Tan, E., & Pradita, A. A. (2020). Pengaruh Faktor Internal, Sanksi dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan. Jurnal Pengembangan Wiraswasta, 22(02), 103. https:// doi.org/ 10.33370/ jpw.v22i02.420
Timothy, J., & Abbas, Y. (2021). Tax morale, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs. EJournal of Tax Research, 19(1), 168–184.
Venkatesh, Viswanath, Morris, Michael G., Davis, Gordon B., & Davis, Fred D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 425–478.
Yulianti, A., Kurniawan, A., & Umiyati, I. (2019). Pengaruh pengetahuan perpajakan dan persepsi keadilan terhadap tingkat kepatuhan wajib pajak melalui kepercayaan. Jurnal Riset Keuangan Dan Akuntansi, 5(1), 36–54. https://doi.org/10.25134/jrka.v5i1.1929
Zainudin, F. M., Nugroho, R., & Muamarah, H. S. (2022). Pengaruh Kepercayaan Kepada Pemerintah Terhadap Kepatuhan Pajak Dengan Persepsi Keadilan Pajak Sebagai Variabel Intervening. Jurnal Pajak Indonesia(Indonesian Tax Review), 6(1), 107–121. https://doi.org/10.31092/jpi.v6i1.1616
