Implementasi Sistem Elektronik dalam Meningkatkan Kepatuhan Wajib Pajak
Abstract
This research aims to determine the effect of implementing e-billing and e-filing on taxpayer compliance. Research data was collected using a questionnaire. This research uses individual taxpayers at KPP Pratama West Denpasar as respondents with a total of 100 respondents. The data analysis method used in this research is multiple linear regression analysis using the SPSS program. The research results show that the implementation of e-billing and e-filing can increase taxpayer compliance at KPP Pratama West Denpasar.
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References
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Oktaviani, RM. Wahono, RSC. and Hardiningsih, P. (2019). The Electronic Systems and Taxpayer Compliance. Jurnal Akuntansi, 23 (01), 143-159. https://doi.org/10.24912/ja.v23i1.468
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Saptono, PB. Hodzi, S. Khozen, I. Mahmud, G. Pratiwi, I. Purwanto, D. Aditama, MA. Haq, N. and Khodijah, S. (2023). Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction. Informatics. 10 (22). https://doi.org/10.3390/informatics10010022
Sari, RRN. (2019). Pengaruh Penerapan E-filing, Penerapan E-billing Dan E-Faktur Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Kediri. Ekuivalensi, 5 (1), 157-170. https://ejournal.kahuripan.ac.id/index.php/Ekuivalensi/article/view/245/186
Sari, NW. (2021). Pengaruh Penerapan E-Billing dan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi AKsus pada KPP Pratama Jakarta Duren Sawit). Jurnal Mahasiswa Akuntansi Unsurya, 1 (1), 47-59. https://jom.universitassuryadarma.ac.id/index.php/jima/article/view/25/26
Tilahun, M. (2019). Determinants of Tax Compliance: a Systematic Review. Economics, 8(1), 1-7. https://doi.org/10.11648/j.eco.20190801.11
Agustiningsih, W. (2016). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak di KPP Pratama Yogyakarta. Jurnal Nominal, 5(2). https://journal.uny.ac.id/index.php/nominal/article/viewFile/11729/8421
Arifin, SB. dan Syafii, I. (2019). Penerapan E-Filing, E-Billing dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Medan Polonia. Jurnal Akuntansi dan Bisnis, 5 (1), 9-21. http://dx.doi.org/10.31289/jab.v5i1.1979
Baaj, QMA. Marshedi, AAS. and Al-Laban, DAA. (2018). The Impact of Electronic Taxation on Reducing Tax Evasion Methods of Iraqi Companies Listed In the Iraqi Stock Exchange. Academy of Accounting and Financial Studies Journal, 22(4). https://www.abacademies.org/articles/the-impact-of-electronic-taxation-on-reducing-tax-evasion-methods-of-iraqi-companies-listed-in-the-iraqi-stock-exchange-7445.html
BPS Homepage, https://www.bps.go.id/indicator/13/1070/1/realisasi-pendapatan-negara.html, last accessed 2023/10/21.
Davis, FD. (1986). A technology acceptance model for empirical testing new and-user information system: Theory and result. Dissertation. Massachusetts institute of technology.
Dayana, MF. and Vinithamani, B. (2019). E - Tax Information System. International Journal of Scientific Research in Computer Science, Engineering and Information Technology, 5 (1). https://doi.org/10.32628/CSEIT195145
Denison, DV. Hackbart, M. and Yusuf, JE. (2013). Electronic Payments for State Taxes and Fees. Public Performance & Management Review, 36 (4). https://doi.org/10.2753/PMR1530-9576360406
Doerrenberg, P. (2015). Does the use of tax revenue matter for tax compliance behavior?. Economics Letters, 128, 30-34. https://doi.org/10.1016/j.econlet.2015.01.005
Dwitrayani, MC. (2020). Pengaruh Penerapan E-billing System, E-Filing System Dan Penurunan Tarif Pajak Penghasilan Final Terhadap Kepatuhan Wajib Pajak Pelaku Umkm di Kota Denpasar. Jurnal Riset Akuntansi, 10 (2), 150-163. https://doi.org/10.36733/juara.v10i2.1342
Ersania, GAR. dan Merkusiwati, NKLA. (2018). Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Universitas Udayana, 22 (3), 1882-1908. https://doi.org/10.24843/EJA.2018.v22.i03.p09
Indah, NPIP. and Setiawan, E. (2020). The Effect of Tax Awareness, Taxation Sanctions, and Application of E-Filing Systems In Compliance With Personal Taxpayer Obligations. American Journal of Humanities and Social Sciences Research (AJHSSR), 4 (3), 440-446. https://www.ajhssr.com/wp-content/uploads/2020/03/ZZD2043440446.pdf
Lai, MO, Siti, NS. Meera, A. (2004). Tax Practitioners and the Electronic Filing System: An Empirical Analysis. eJournal of Tax Research, 2(1). https://www.semanticscholar.org/paper/Tax-Practitioners-and-the-Electronic-Filing-System%3A-Lai-Obid/98099fae727136f8223a7e08c87622b213cff8cc
Masunga, FJ. Mapesa, HJ. and Nyalle, MA. (2020). Quality of E-Tax System and its Effect on Tax Compliance (Evidence from Large Taxpayers in Tanzania). International Journal of Commerce & Finance, 6(2). https://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/209/pdf_132
Mikesell, JL. and Birskyte, L. (2007). The Tax Compliance Puzzle: Evidence from Theory and Practice. International Journal of Public Administration, 30(10), 1045-1081. https://doi.org/10.1080/01900690701221423
Monica, FW. Makokha, EN. and Namusonge, GS. (2017). Effects of Electronic Tax System on Tax Collection Efficiency in Domestic Taxes Department of Kenya Revenue Authority, Rift Valley Region. European Journal of Business and Management, 9(17), 51-58. https://www.iiste.org/Journals/index.php/EJBM/article/view/37371/38452
Obert, S. Rodgers, K. Tendai, MJ. and Desderio, C. (2018). Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe. African Journal of Business Management, 12(11), 338-342. http://dx.doi.org/10.5897/AJBM2018.8515
Oktaviani, RM. Wahono, RSC. and Hardiningsih, P. (2019). The Electronic Systems and Taxpayer Compliance. Jurnal Akuntansi, 23 (01), 143-159. https://doi.org/10.24912/ja.v23i1.468
Pant, V. Stiner, MS. and Wagner, WP. (2004). E-Taxation-An Introduction to the Use of TaxXML for Corporate Tax Reporting. Journal of Electronic Commerce in Organizations (JECO), 2(1). https://doi.org/10.4018/jeco.2004010103
Pradnyana, IBP. dan Prena, GD. (2019). Pengaruh Penerapan Sistem E-Filing, E-Billing Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak (KPP) Pratama Denpasar Timur. Wacana Ekonomi (Jurnal Ekonomi, Bisnis dan Akuntansi), 18 (1), 56-65. https://doi.org/10.22225/we.18.1.993.56-65
Putra, INA. and Setiawan, E. (2020). The Effect of Taxpayer Awareness, Service Quality, Taxation Understanding, and Application of E-Filling System on Corporate Taxpayer Compliance. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(2), 219-224. https://www.ajhssr.com/wp-content/uploads/2020/02/ZD2042219224.pdf
Rysaka, N. (2014). Penerapan sistem elektronik dalam pelayanan perpajakan (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara). Jurnal Administrasi Publik, 2 (3), 420-425. http://administrasipublik.studentjournal.ub.ac.id/index.php/jap/article/view/401
Rusdi, A. 2019. Pengaruh E-Registration, Penerapan E-filing, Penerapan E-billing, Kualitas Pelayanan, Pemahaman Peraturan Pajak dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Empiris Pada Wajib Pajak yang Terdaftar Di Kantor Pelayanan Pajak Pratama Semarang Selatan). Skripsi. Fakultas Ekonomi dan bisnis Universitas Negeri Semarang.
Saptono, PB. Hodzi, S. Khozen, I. Mahmud, G. Pratiwi, I. Purwanto, D. Aditama, MA. Haq, N. and Khodijah, S. (2023). Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction. Informatics. 10 (22). https://doi.org/10.3390/informatics10010022
Sari, RRN. (2019). Pengaruh Penerapan E-filing, Penerapan E-billing Dan E-Faktur Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Kediri. Ekuivalensi, 5 (1), 157-170. https://ejournal.kahuripan.ac.id/index.php/Ekuivalensi/article/view/245/186
Sari, NW. (2021). Pengaruh Penerapan E-Billing dan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi AKsus pada KPP Pratama Jakarta Duren Sawit). Jurnal Mahasiswa Akuntansi Unsurya, 1 (1), 47-59. https://jom.universitassuryadarma.ac.id/index.php/jima/article/view/25/26
Tilahun, M. (2019). Determinants of Tax Compliance: a Systematic Review. Economics, 8(1), 1-7. https://doi.org/10.11648/j.eco.20190801.11
Published
2024-01-30
How to Cite
DEWI, Ni Nyoman Sri Rahayu Trisna.
Implementasi Sistem Elektronik dalam Meningkatkan Kepatuhan Wajib Pajak.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 1, p. 240-251, jan. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/112201>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i01.p18.
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