Analisis perbedaan persepsi antara wajib pajak orang pribadi pekerja bebas dan usaha terkait pembayaran pajak melalui sistem e-billing

Kindangen, Sylveislie Debora Stella (2018) Analisis perbedaan persepsi antara wajib pajak orang pribadi pekerja bebas dan usaha terkait pembayaran pajak melalui sistem e-billing. Bachelor thesis, Universitas Pelita Harapan Surabaya.

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Abstract

Peluncuran sistem e-billing merupakan salah satu cara Direktorat Jenderal Pajak untuk mempermudah Wajib Pajak dalam melaksanakan kewajiban pembayaran pajak terutangnya. Akan tetapi pada kenyataannya, tidak semua wajib pajak merasakan kemudahan dari penerapan sistem e-billing dalam melaksanakan kewajiban pembayaran pajak terutang. Fenomena pembayaran pajak melalui sistem e-billing merupakan hal yang menarik untuk diteliti karena setiap Wajib Pajak Orang Pribadi mempunyai persepsi yang berbeda-beda terkait kemudahan penggunaan, kebermanfaatan, sikap terhadap perilaku dan minat perilaku penggunaan terhadap suatu sistem. Tujuan dari penelitian ini adalah untuk menganalisis perbedaan persepsi Wajib Pajak Orang Pribadi yang menerima penghasilan dari pekerjaan bebas dan usaha yang diukur melalui empat persepsi kemudahan penggunaan, kebermanfaatan, sikap terhadap perilaku dan minat perilaku penggunaan terkait pembayaran pajak melalui sistem e-billing. Jenis penelitian ini adalah penelitian kuantitatif dimana penyebaran kuesioner menjadi metode yang digunakan dalam mengumpulkan data responden. Objek penelitian ini yaitu Wajib Pajak Orang Pribadi yang menerima penghasilan dari pekerjaan bebas dan usaha yang berdomisili di Surabaya serta melaporan SPT Tahunan 1770. Metode pemilihan sampel yang digunakan adalah purposive sampling dengan jumlah responden sebanyak 95 orang. Analisis hipotesis dilakukan dengan menggunakan Independent Sample T-test. Dari pengujian yang dilakukan memberikan hasil yang menunjukkan bahwa adanya perbedaan persepsi antara Wajib Pajak Orang Pribadi Pekerjaan Bebas dan Usaha mengenai kemudahan penggunaan, kebermanfaatan, sikap terhadap perilaku dan minat perilaku pengguaan terkait pembayaran pajak melalui sistem e-billing / Launch of the e-billing system is one of the ways the Directorate General of Taxes is to facilitate taxpayers in carrying out their tax payable obligations. But in reality, not all taxpayers feel the ease of implementing an e-billing system in carrying out the obligation to pay tax payable. The phenomenon of tax payment through the e-billing system is an interesting thing to study because each individual taxpayer has different perceptions related to ease of use, usefulness, attitudes towards behavior and interest in usage behavior in a system. The purpose of this study is to analyze the differences in perceptions of individual taxpayers who receive income from free and business work as measured by four perceptions of ease of use, usefulness, attitudes toward behavior and interest in the use of behavior related to tax payments through e-billing system. This type of research is quantitative research where the distribution of questionnaires is the method used in collecting respondents' data. The object of this study is Individual Taxpayers who receive income from free employment and business domiciled in Surabaya and report the Annual SPT 1770. Sample selection method used is purposive sampling with the number of respondents as much as 95 people. Hypothesis analysis was carried out using the Independent Sample T-test. From the tests carried out, the results showed that there were significant differences in perceptions between Free Taxes and Business Persons regarding ease of use, usefulness, attitudes toward behavior and interest in behavior related to tax payments through the e-billing system

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