Abdulloh, Oktavian Dianto (2019) Pengaruh Persepsi Wajib Pajak Terhadap Penggunaan Efiling Wajib Pajak Orang Pribadi Pegawai Pt. Pln (Persero) Distribusi Jawa Timur. Sarjana thesis, Universitas Brawijaya.
Abstract
Undang-Undang Nomor 7 Tahun 2007 menyatakan setiap wajib pajak harus menyerahkan Surat Pemberitahuan (SPT) untuk melaporkan pajak. Adapun e- Filing merupakan salah satu inovasi dari Direktorat Jenderal Pajak (DJP) untuk wajib pajak dalam melaporkan pajak tanpa harus datang ke Kantor Pajak. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penggunaan e- Filing seperti persepsi kegunaan, persepsi kemudahan, persepsi kesiapan teknnologi informasi, dan norma-norma subjektif. Data penelitian ini dikumpulkan melalui kuesioner kepada 160 responden pegawai PT. PLN (Persero) Distribusi Jawa Timur. Pengujian hipotesis penelitian ini menggunakan SmartPLS. Hasil penelitian menunjukkan persepsi kegunaan, persepsi kemudahan, persepsi kesiapan teknologi informasi, dan norma-norma subjektif berpengaruh positif terhadap penggunaan e-Filing di lingkungan pegawai PT. PLN (Persero) Distribusi Jawa Timur. Dari hasil tersebut kemudian dapat disimpulkan bahwa dalam rangka pengoptimalan penggunaan e-Filing oleh wajib pajak DJP (Direktorat Jenderal Pajak) harus memperhatikan aspek kegunaan, kemudahan, kesiapan teknologi informasi, serta norma-norma subjektif dalam implementasi pemanfaatan e-Filing.
English Abstract
Based on Law no. 7 of 2007, taxpayers must submit tax returns to reaveal their taxes. E-Filing is one of the innovations made by Directorate General of Taxes (DGT) so that taxpayers can reveal their taxes without having to come to the Tax Office. This study aims to analyze factors that influence the use of e-Filing. The factors are perceived of usefulness, perceived ease of use, perceived information technology readiness, and subjective norms. The data of this study were collected through questionnaires distributed to 160 employees of PT. PLN (Persero) of East Java Distribution as the respondents and processed in SmartPLS. The results show that perceived of usefulness, perceived ease of use, perceived information technology readiness, and subjective norms influence the behavioral intention of using e-Filing at PT. PLN (Persero) of East Java Distribution. Therefore, it can be concluded that, in order to optimize the use of e-Filing by taxpayers, the Directorate General of Tax must pay attention to the aspects of usefulness, ease of use, information technology readiness, and subjective norms in implementing the use of e-Filing.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/148/051903564 |
| Uncontrolled Keywords: | Persepsi Kegunaan, Persepsi Kemudahan, Persepsi Kesiapan Teknologi Informasi, Norma-norma Subjektif, dan Penggunaan e-Filing./ Perceived of Usefulness, Perceived Ease of Use, Perceived Information Technology Readiness, Subjective Norms, and Use of e-Filing. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 16 Jul 2020 06:23 |
| Last Modified: | 12 Nov 2020 16:59 |
| URI: | http://repository.ub.ac.id/id/eprint/170397 |
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