PENGARUH PERILAKU WAJIB PAJAK DALAM MEMBAYAR PAJAK TERHADAP PENERAPAN SISTEM E- BILLING DIREKTORAT JENDERAL PAJAK
(Kantor Pelayanan Pajak Pratama Jakarta Pulogadung)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Reza Hanzah, Muhammad
Subject
Perpajakan
Datestamp
2021-10-25 09:49:19
Abstract :
ABSTRAK Penelitian ini bertujuan untuk mengetahui adanya pengaruh positif persepsi kemudahan pengguna sistem e-billing, persepsi kepuasaan dalam membayar pajak, persepsi niat keinginan dalam membayar pajak terhadap penerapan sistem e-billing di kantor Direktorat Jenderal Pajak (Kasus Kantor Pelayanan Pajak Pratama Jakarta Pulogadung). Di Jakarta Timur. Penelitian ini menggunakan jenis penelitian kausalitas dengan pendekatan kuantitatif yang dapat diukur dengan menggunakan metode analisis regresi linear berganda dengan aplikasi SPSS 23.0. Populasi dari penelitian ini adalah wajib pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung sebanyak 238.355 orang Wajib Pajak Orang Pribadi yang telah mengunakan sistem e-billing ini dengan banyak minimal 3 kali. Sampel ditentukan berdasarkan banyaknya jumlah wajib pajak sebanyak 100 responden Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung. Hasil dari penelitian ini dapat dibuktikan bahwa variabel persepsi kemudahaan sistem e-billing, persepsi kepuasaan dalam membayar pajak, persepsi niat keinginan dalam membayar pajak berpengaruh positif dan signifikan terhadap penerapan sistem e-billing di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung. Kata kunci : persepsi kemudahan pengguna, persepsi kepuasaan dalam membayar pajak, persepsi niat keinginan dalam membayar pajak. ABSTRAK This study aims to determine the positive influence of user perceptions of e- billing system ease, perception of satisfaction in paying taxes, perceptions of intention to pay taxes on the application of e-billing systems in the Directorate General of Taxes Office (Jakarta Pulogadung Pratama Tax Service Office). In East Jakarta. This study uses causality research with a quantitative approach that can be measured using multiple linear regression analysis methods with the application of SPSS 23.0. The population of this study is the taxpayers registered at the Jakarta Pulogadung Primary Tax Service Office as many as 238,355 individuals who have used this e-billing system with a minimum of 3 times. The sample was determined based on the large number of taxpayers totaling 100 respondents of the Individual Taxpayer at the Jakarta Pulogadung Primary Tax Service Office. The results of this study can be proven that the variable perception of the ease of the e-billing system, perceived satisfaction in paying taxes, perceptions of the intention to pay taxes have a positive and significant effect on the implementation of the e-billing system at the Jakarta Pulogadung Primary Tax Service Office. Keywords : perception of user convenience, perception of satisfaction in paying taxes, perception of intention to pay taxes.
ABSTRAK Penelitian ini bertujuan untuk mengetahui adanya pengaruh positif persepsi kemudahan pengguna sistem e-billing, persepsi kepuasaan dalam membayar pajak, persepsi niat keinginan dalam membayar pajak terhadap penerapan sistem e-billing di kantor Direktorat Jenderal Pajak (Kasus Kantor Pelayanan Pajak Pratama Jakarta Pulogadung). Di Jakarta Timur. Penelitian ini menggunakan jenis penelitian kausalitas dengan pendekatan kuantitatif yang dapat diukur dengan menggunakan metode analisis regresi linear berganda dengan aplikasi SPSS 23.0. Populasi dari penelitian ini adalah wajib pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung sebanyak 238.355 orang Wajib Pajak Orang Pribadi yang telah mengunakan sistem e-billing ini dengan banyak minimal 3 kali. Sampel ditentukan berdasarkan banyaknya jumlah wajib pajak sebanyak 100 responden Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung. Hasil dari penelitian ini dapat dibuktikan bahwa variabel persepsi kemudahaan sistem e-billing, persepsi kepuasaan dalam membayar pajak, persepsi niat keinginan dalam membayar pajak berpengaruh positif dan signifikan terhadap penerapan sistem e-billing di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung. Kata kunci : persepsi kemudahan pengguna, persepsi kepuasaan dalam membayar pajak, persepsi niat keinginan dalam membayar pajak. ABSTRAK This study aims to determine the positive influence of user perceptions of e- billing system ease, perception of satisfaction in paying taxes, perceptions of intention to pay taxes on the application of e-billing systems in the Directorate General of Taxes Office (Jakarta Pulogadung Pratama Tax Service Office). In East Jakarta. This study uses causality research with a quantitative approach that can be measured using multiple linear regression analysis methods with the application of SPSS 23.0. The population of this study is the taxpayers registered at the Jakarta Pulogadung Primary Tax Service Office as many as 238,355 individuals who have used this e-billing system with a minimum of 3 times. The sample was determined based on the large number of taxpayers totaling 100 respondents of the Individual Taxpayer at the Jakarta Pulogadung Primary Tax Service Office. The results of this study can be proven that the variable perception of the ease of the e-billing system, perceived satisfaction in paying taxes, perceptions of the intention to pay taxes have a positive and significant effect on the implementation of the e-billing system at the Jakarta Pulogadung Primary Tax Service Office. Keywords : perception of user convenience, perception of satisfaction in paying taxes, perception of intention to pay taxes.
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