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All Journal The Indonesian Accounting Review Tax & Accounting Review
Yovita Widyadinata
Petra Christian University of Surabaya
Economics, Econometrics & Finance

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PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, KETEPATAN WAKTU, DAN KERAHASIAAN TERHADAP KEPUASAN WAJIB PAJAK PENGGUNA E-FILING Widyadinata, Yovita; Toly, Agus Arianto
Tax & Accounting Review Vol 4, No 1 (2014): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Teknologi internet memberikan pengaruh yang cukup besar dalam perkembangan informasi dunia. Serupa dengan perkembangan teknologi informasi, penerimaan pajak menjadi sumber pendapatan negara yang semakin hari semakin penting. Menjawab kebutuhan Wajib Pajak di Indonesia maka Direktorat Jenderal Pajak menciptakan sistem e-filing. Sistem e-filing ini telah diterapkan di Indonesia selama 10 tahun, oleh karena itu peneliti ingin mengetahui mengenai pengaruh kualitas sistem, kualitas informasi, ketepatan waktu, dan kerahasiaan terhadap kepuasan Wajib Pajak penguna e-filing. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode kuesioner yang dibagikan kepada Wajib Pajak Orang Pribadi dan Wajib Pajak badan yang terdaftar di KPP Surabaya Rungkut. Hasil penelitian ini menyatakan bahwa Kualitas Sistem, Kualitas Informasi, dan Kerahasiaan berpengaruh secara signifikan terhadap Kepuasan Wajib Pajak Pengguna E-Filing yang terdaftar di KPP Pratama Surabaya Rungkut. Sedangkan ketepatan waktu tidak berpengaruh secara signifikan terhadap kepuasan Wajib Pajak Pengguna E-Filing yang terdaftar di KPP Pratama Surabaya Rungkut.
Perspective of taxpayers toward religious donations and taxes from the viewpoint of religion Widyadinata, Yovita
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.281

Abstract

This research aims to see the factors establishing the basis of Christian and Muslim taxpayers for being more obedient in paying their religious duties such as donations or zakat. The data were gathered through in-depth interview and analysis of the factors that become the basis for Christian and Muslim taxpayers to be more obedient in paying alms or tithes than in paying tax. The taxpayers interviewed for this study are religious leaders of Muslims, called Ustadz, and religious leaders of Christians, called Pastor. Besides, this research also uses documentation study method, in which the sources are taken from articles, and literature study method, in which the sources are taken from Bible, Qur’an, and Tax Regulations. The result of this research indicates that the biggest factor affecting Christian and Muslim taxpayers to be more obedient in paying alms or tithe than in paying taxes, as their obligation of the Indonesianpeople, is due to the allocation. The allocation of alms or tithe is considered more transparent than that of taxes.
Co-Authors Agus Arianto Toly