Determinan Penggunaan e-Filing pada WPOP KPP Pratama Tegal

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Pub Date : 2022-08-27 DOI:10.24905/permana.v14i2.243

Dewi Indriasih, Aminul Fajri, Rissa Rosita

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Abstract

All taxpayers are required to file a tax return (SPT) for their tax reporting. A method of submitting electronic tax returns (SPT) online in real time via the Internet on the Directorate General of Taxes website is E-Filing. This study aimed to determine and the relationship between subjective norms, understanding of tax regulations, ease of use, security and information technology readiness of the use of E-Filing. This quantitative research used a descriptive method. The data used is primary data obtained after questionnaires distributated using a sampling technique by accidental sampling. Obtained 100 respondents of individual taxpayers registered as a sample at KPP Pratama Tegal. Data analyzed by SPSS (Statistical Package for the Social Science) version 22 with multiple linear regression analysis technique. The results from this research showed that subjective norms, understanding of tax regulations, the usefulness of information technology, and the readiness of information technology were related to the usability E-Filing. While the information technology security variable is not related to the usability E-Filing.

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所有纳税人都必须提交纳税申报表(SPT)进行纳税申报。通过互联网在税务总局网站上实时在线提交电子纳税申报表的一种方法是电子申报。本研究旨在确定电子申报使用的主观规范、对税收法规的理解、易用性、安全性和信息技术成熟度之间的关系。本定量研究采用描述性方法。使用的数据是通过随机抽样的抽样技术发放问卷后获得的原始数据。获得了在KPP Pratama legal登记的个人纳税人的100名回答者作为样本。数据分析采用SPSS (Statistical Package for Social Science)第22版，采用多元线性回归分析技术。研究结果表明，主观规范、对税收法规的理解、信息技术的有用性和信息技术的准备程度与电子申报的可用性有关。而信息技术安全变量与电子备案的可用性无关。

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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Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi

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