Tjandinegara, Michaela Abigail (2016) Analisis perbedaan persepsi wajib pajak orang pribadi dalam pelaporan spt tahunan secara manual dan fasilitas e-filing. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Tujuan peluncuran e-filing untuk mempermudah Wajib Pajak dalam melaporkan kewajiban perpajakannya. Akan tetapi kenyataannya, Wajib Pajak lebih banyak menggunakan manual daripada menggunakan e-filing untuk melaporkan pajaknya. Fenomena pelaporan secara manual dan fasilitas e-filing merupakan hal yang menarik untuk diteliti karena setiap Wajib Pajak Orang Pribadi mempunyai persepsi yang berbeda terhadap tingkat kemudahan, sikap terhadap penggunaan, dan minat perilaku penggunaan, namun tetap harus menggunakan fasilitas e-filing. Tujuan dari penelitian ini adalah untuk menganalisis perbedaan persepsi perbedaan persepsi Wajib Pajak Orang Pribadi mengenai tingkat kemudahan, sikap terhadap penggunaan, dan minat perilaku penggunaan dalam pelaporan SPT secara manual dan fasilitas e-filing. Jenis penelitian ini adalah penelitian kuantitatif. Metode pengumpulan data dilakukan dengan penyebaran kuesioner dan wawancara. Objek penelitian ini yaitu Wajib Pajak Orang Pribadi yang terdaftar dan melaporkan kewajiban perpajakannya di KPP Pratama Surabaya Sawahan. Metode yang digunakan dalam pemilihan sampel adalah purposive sampling dengan jumlah responden sebanyak 386 orang Wajib Pajak Orang Pribadi. Analisis dilakukan dengan menggunakan Independent Sample T-Test. Hasil penelitian ini menunjukkan bahwa adanya perbedaan yang signifikan persepsi Wajib Pajak Orang Pribadi mengenai tingkat kemudahan, sikap terhadap penggunaan dan minat perilaku penggunaan dalam pelaporan pajak secara manual dan fasilitas e-filing / The purpose of launching e-filing is to facilitate taxpayers to report their tax liabilities. However, in reality, the taxpayer prefer to use manually system rather than using e-filing for tax reporting. The phenomenon of manually reporting and e-filing facility is an interesting topic to be inspected because each individual taxpayer has different perceptions towards taxpayer regarding perceived ease of use, attitude toward using, and behavior intention to use, yet they still have to use the facilities of e-filing. The aim of this research are to examine the differences in the perception of individual taxpayer regarding perceived ease of use, attitude toward using, and behavior intention to use in the manually tax reporting and e-filing facility. This research is a quantitative research. Data collection methods used are questionnaires and interviews. Research object of this research is the individual taxpayer who is registered and reported the tax obligations in KPP Pratama Surabaya Sawahan. In order to determine the sample, this research is using nonpurposive sampling with a total of 386 individual taxpayer respondents. Analyses was performing using Independent Sample T-Test. The results show that there are a significant difference of individual taxpayer’s perception regarding perceived ease of use, attitude toward using, and behavior intention to use in the manually tax reporting and e-filing facility
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | tingkat kemudahan; sikap terhadap penggunaan; minat perilaku penggunaan; pelaporan pajak secara manual; pelaporan pajak menggunakan e-filing; perceived ease of use; attitude toward using; behavior intention to use; manually tax reporting; tax reporting using the e-filing facility | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 06 Jun 2022 03:25 | ||||||||||||
Last Modified: | 06 Jun 2022 03:25 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47698 |
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