Pengaruh tingkat pendidikan dan pengetahuan perpajakan tehadap kemudahan penggunaan E-form wajib pajak orang pribadi di kota Surabaya

Salipadang, Stefany (2021) Pengaruh tingkat pendidikan dan pengetahuan perpajakan tehadap kemudahan penggunaan E-form wajib pajak orang pribadi di kota Surabaya. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Peluncuran sistem e-form merupakan salah satu cara Direktorat Jendral Pajak (DJP) untuk mempermudah Wajib Pajak dalam melaksanakan kewajiban pembayaran pajak. Namun, tidak semua Wajib Pajak merasakan kemudahan dari penerapan sistem e-form ini. Fenomena pembayaran pajak melalui sistem e-form merupakan hal yang menarik untuk diteliti karena banyak persepsi yang berbeda-beda yang dapat mempengaruhi penggunaan fasilitas pelaporan pajak. Dalam hal ini, ditemukan salah satu persepsi yang mempengaruhi tingkat kemudahan penggunaan e-form WPOP (Wajib Pajak Orang Pribadi) yaitu tingkat pendidikan dan pengetahuan perpajakan. Pengumpulan data dilakukan dengan menyebarkan kuesioner secara online kepada responden yaitu Wajib Pajak Orang Pribadi di Surabaya. Sampel yang digunakan sebanyak 100 responden. Data yang diperoleh diuji dengan menggunakan analisis validitas, reliabilitas, statistik deskriptif, uji asumsi klasik dan uji hipotesis. Dari hasil penelitian tidak terdapat pengaruh signifikan antara tingkat pendidikan dengan kemudahan penggunaan e-form, terdapat pengaruh signifikan antara pengetahuan perpajakan dengan kemudahan penggunaan e-form, terdapat pengaruh secara signifikan antara tingkat pendidikan dan pengetahuan perpajakan dengan kemudahan penggunaan e-form dikarenakan bersama-sama dengan pengetahuan perpajakan dimana pengetahuan mengenai pajak sendiri didapatkan ketika seorang Wajib Pajak masih mengambil pendidikan sebelumnya, tetapi didapatkan ketika di bangku kuliah dan bersama-sama mempengaruhi dalam penggunaan atau pengoperasian e-form / The launch of the e-form system is one of the ways the Directorate General of Taxes (DGT) makes it easier for taxpayers to carry out their tax payment obligations. However, not all taxpayers feel the convenience of implementing this e-form system. The phenomenon of paying taxes through the e-form system is an many different perceptions that can affect the use of tax reporting facilities. In this case, it was found that one of the perceptions that influenced the level of ease of use of the WPOP (individual Taxpayer) e-form was the level of education and kmowledge of taxation. The data was collected by distributing questionnaire online to respondents, namely individual taxpayers in Surabaya. The sample used was 100 respondents. The data obtained were tested using analysis of validity, reliability, descriptive statistics, classical assumption tests and hypothesis testing. From the results of the study there was no significant influence between the level of education and the ease of using e-forms, there was a significant influence between tax knowledge and the ease of using e-form, there was a significant influence between the level of education and knowledge of taxation with the ease of using e-form because together with knowledge of taxation where knowledge about taxes itself is obtained when a taxpayer is still taking previous education, but is obtained while in college and jointly influences the use or operation of e-forms

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