Analisis Persepsi Wajib Pajak terhadap Penggunaan E-Filing

(Studi pada KPP Pratama Surabaya Simokerto)

Abstrak

The importance of tax revenue in the APBN encourages the Director General of Taxes to make efforts to increase tax revenues by increasing services in SPT reporting through the e-Filing application. Although the purpose of e-Filing is quite good, until now not all Taxpayers use it, because there are still many Taxpayers who do not understand e-Filing and the ability of Taxpayers to use e-Filing is still minimal. The purpose of this study was to analyze the effect of ease of use, security and confidentiality, and satisfaction of Taxpayers on the use of e-Filing. The type of research used is quantitative research. The object of the research is the Individual Taxpayer at KPP Pratama Surabaya Simokerto. The number of Individual Taxpayers registered at KPP Pratama Surabaya Simokerto in 2017 is 36,866 people. Sampling uses simple random sampling technique. The number of samples obtained was 100 people after being calculated using the Slovin formula. This study uses primary data with questionnaire media. The data analysis technique used is Partial Least Square (PLS). The results showed that ease of use and security and confidentiality had no effect on the use of e-Filing, while the satisfaction of Taxpayers affected the use of e-Filing.