Antecedents of Use of e-SPT and Their Impact on Taxpayer Compliance (Case Study: Special Region of Yogyakarta)

Juwita Andriani
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Abstract

The development of information technology today is very helpful for all human activities such as ordering goods, buying and selling, applying for jobs, and so forth. Modernization of tax administration is carried out by the DJP as a form of improving the quality of taxation services to taxpayers, one of which is the development of debt tax reporting using electronic SPT (e-SPT) or by using computers. The population in this study is taxpayers who live in the Special Region of Yogyakarta. The sample in this study is individual taxpayers who live in the Special Region of Yogyakarta. This study uses a purposive sampling technique with criteria for taxpayers who have NPWP and taxpayers who use e-SPT. The type of data used in this study is primary data obtained by researchers directly or sent via Google form. The results of this study prove that the perceived usefullnes does not affect the use of e-SPT. Perceived easy of use has a positive effect on the use of e-SPT. Security and privacy have a positive effect on the use of e-SPT. The use of e-SPT has a positive effect on tax compliance. Test equipment used in this study was SEM-PLS with 158 respondents.
e-SPT的使用背景及其对纳税人合规的影响(个案研究:日惹特区)
今天信息技术的发展对所有的人类活动都很有帮助,比如订购商品、买卖、申请工作等等。税务管理现代化是由DJP作为提高向纳税人提供的税务服务质量的一种形式进行的,其中之一是使用电子SPT (e-SPT)或使用计算机开发债务税收报告。本研究的人口是居住在日惹特区的纳税人。本研究的样本是居住在日惹特区的个人纳税人。本研究采用了一种有目的的抽样技术,为有NPWP的纳税人和使用e-SPT的纳税人提供了标准。本研究使用的数据类型为研究人员直接获得的原始数据或通过谷歌表格发送的数据。本研究的结果证明,感知有用性不影响e-SPT的使用。感知易用性对e-SPT的使用有积极的影响。安全和隐私对e-SPT的使用有积极的影响。e-SPT的使用对税收合规有积极的影响。本研究中使用的测试设备是SEM-PLS,共有158名受访者。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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