Pengaruh pemahaman peraturan perpajakan, persepsi kegunaan, persepsi kemudahan, keamanan dan kerahasiaan terhadap minat pelaporan spt tahunan wajib pajak orang pribadi melalui sistem e-filing di kota Rantepao Toraja Utara

Panggalo, Arsiaty A. P. (2018) Pengaruh pemahaman peraturan perpajakan, persepsi kegunaan, persepsi kemudahan, keamanan dan kerahasiaan terhadap minat pelaporan spt tahunan wajib pajak orang pribadi melalui sistem e-filing di kota Rantepao Toraja Utara. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

E-Filing adalah suatu cara penyampaian surat pemberitahuan atau pemberitahuan perpanjangan SPT tahunan yang dilakukan secara online yang real time melalui Penyedia Jasa Aplikasi (ASP). Untuk menguji hasil penelitian sebelumnya, peneliti melakukan penelitian mengenai minat Wajib Pajak dalam menggunakan e-filing di kota Rantepao Toraja Utara. Dipilihnya Wajib Pajak di kota Rantepao yang terdaftar di KP2KP MakaleToraja Utara, karena Toraja utara merupkan pemekaran dari kabupaten Tana Toraja. Dikarenakan baru pemekaran tahun 2008, pembagunan infrastruktur di kabupaten ini sangat pesat. Hal ini menyebabkan tingkat pertumbuhan ekonomi Toraja utara pun meningkat. Dengan meningkatnya pertumbuhan ekonomi masyarakat, maka diharapkan pendapatan negara melalui pajak orang pribadi pun makin meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman perpajakan, persepsi kegunaan, persepsi kemudahan, keamanan dan kerahasiaan terhadap minat pelaporan SPT tahunan WPOP melalui sistem e-filing. Responden yang digunakan dalam penelitian ini yaitu Wajib Pajak Orang Pribadi yang belum menggunakan e-filing, berminat menggunakan e-filing, dan mengetahui atau pernah mempelajari e-filing sebelumnya. Teknik pengembalian sampel menggunakan teknik non probability sampling yaitu teknik sampling purposive. Penelitian ini menggunakan analisis regresi linear berganda dengan sampel 101 responden. Hasil menunjukkan bahwa (1) pemahaman peraturan perpajakan dan persepsi kemudahan berpengaruh signifikan terhadap minat pelaporan SPT tahunan WPOP melalui system e-filing di Kota Rantepao Toraja Utara. (2) persepsi kegunaan dan keamanan dan kerahasiaan tidak berpengaruh terhadap minat pelaporan SPT tahunan WPOP melalui sistem e-filing di Kota Rantepao Toraja Utara / E-Filing is a way of submitting a notification letter or notification of annual SPT renewal conducted in real time online through an Application Service Provider (ASP). To test the results of previous studies, researchers conducted research on the interest of taxpayers in using e-filing in the town of Rantepao Toraja Utara. Taxpayers in the city of Rantepao were registered in the MakaleToraja Utara KP2KP, because North Toraja is a division of Tana Toraja district. Due to the new expansion in 2008, the development of infrastructure in this district is very rapid. This causes the economic growth rate of North Toraja to increase. With the increasing economic growth of the community, it is expected that the state's income through personal tax will increase. This study aims to determine the effect of understanding of taxation, usability perception, perception of ease, security and confidentiality to the interest of WPOP annual SPT reporting through e-filing system. Respondents used in this research are Mandatory Tax Private Person who has not used e-filing, interested in using e-filing, and know or have studied e-filing before. The technique of returning the sample using non probability sampling technique is purposive sampling technique. This study used multiple linear regression analysis with 101 respondents. The result shows that (1) the understanding of taxation and ease perception regulation has significant effect to the interest of WPOP annual SPT reporting through e-filing system in Rantepao City of North Toraja. (2) usability perception and security and confidentiality does not affect the interest of WPOP annual SPT reporting through e-filing system in Rantepao City of North Toraja

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