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All Journal Journal on Education wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Minfo Polgan (JMP) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat
Kornelius Kelemur Kroon
Universitas Katolik Widya Mandira Kupang
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Library & Information Science Mathematics Nursing Public Health Social Sciences

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Journal : Journal on Education

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Pengaruh Penerapan Aplikasi Electronic Filing (E-Filing) Dan Pemahaman Internet Terhadap Kepatuhan Wajib Pajak Orang Pribadi Bagi Dosen Dan Karyawan Pada Universitas Katolik Widya Mandira Kupang Maria Goreti Malut; Kornelius Kelemur Kroo; Anggraeny Paridy
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1340

Abstract

Taxpayer compliance can be seen from how to fulfill tax obligations, namely by registering as a taxpayer, compliance in paying and paying tax owed and compliance in reporting and paying arrears. To increase taxpayer compliance, the Directorate General of Taxes seeks to optimize services by utilizing information and communication technology, namely by implementing an electronic filing or e-filing system. This study aims to determine the effect of the application of e-filing and internet understanding on individual taxpayer compliance for lecturers and staff at Widya Mandira Catholic University, Kupang. The method used is to distribute questionnaires through the Google form to lecturers and staff, with a total of 100 respondents. The results showed that the implementation of the e-filing application had no significant effect on individual taxpayer compliance at Widya Mandira Catholic University Kupang as seen from tcount < ttable with a significance value of 0.267 > 0.05. Furthermore, internet comprehension has a significant effect on taxpayer compliance as evidenced by tcount > ttable or 2.123 > 1.985 with a significance value of 0.036 <0.05.
Co-Authors Anggraeny Paridy Leonard, Rosantri Maria Goreti Malut Nanang Suryadi Priska Arindya Purnama Simon Sia Niha Yustina Alfira Nay