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All Journal RJABM (Research Journal of Accounting and Business Management) Journal Of Business, Finance, and Economics (JBFE) EKONOMIKA45 Journal of Innovation Research and Knowledge Jurnal Manajemen dan Ekonomi Kreatif Jurnal Riset Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Kajian Ekonomi dan Akuntansi Terapan
Cicilia A. Tungga
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENERAPAN E-FILLING, PERSEPSI WAJIB PAJAK DAN PENGALAMAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN DI KANTOR PELAYANAN PAJAK PRATAMA KUPANG Ndaumanu, Elsya Stivani Monica; Anthon S. Y. Kerihi; Cicilia A. Tungga
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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Abstract

This study aims to determine (1) To determine and analyze the effect of the implementation of E-filling on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (2) To determine and analyze the effect of the perception of Taxpayer convenience on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (3) To determine and analyze the effect of the experience of using E-filling on the compliance of Individual Taxpayers in submitting Annual Tax Returns. (4) To determine the effect of the implementation of E-filling, taxpayer perceptions and experience of using E-filling on the compliance of individual taxpayers in submitting annual tax returns at the Kupang Pratama Tax Service Office. The data used in this study were obtained using a questionnaire. This study uses a quantitative research approach. The population in this study were individual Taxpayers who reported SPT via E-filling at the Kupang Pratama Tax Office in 2024 totaling 54,587 Taxpayers. The sample of this study was 100 Taxpayers at the Kupang Pratama Tax Office in 2024. Sampling in this study used the Slovin formula. The analysis method used was descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression and hypothesis test using the statistical package for the social sciences 25 (SPSS 31) application. The results of this study indicate that (1) The Implementation of E-Filling has a significant effect on Individual Taxpayer Compliance in submitting Annual Tax Returns at the Kupang Pratama Tax Service Office. (2) Taxpayer Perception has a significant effect on the ease of use of e-filling in reporting SPT. (3) Experience in using e-filling has a significant effect on Individual Taxpayer compliance. (4) The Implementation of E-filling, Perception of Ease of Use of Taxpayers and Experience in Using E-filling together have a significant effect on Taxpayer Compliance in Submitting Annual Tax Returns.
Co-Authors Aldarine Molidya Anthon S. Y. Kerihi Anthon S.Y Kerihi Apolonia Kudja Bernadinus Yohanes Loda Christina Natalia de Rozari, Petrus E. Erwindus H Nurak Kaka, Angelo A. L. A. Rehi Maria Droste Nini Soera Maria Herlina Novali Ngangu Maria I. Hewe Tiwu Maria Indriyani Hewe Tiwu Maria Liliosa Coo Wea Namedah Vavati Mooy Ndaumanu, Elsya Stivani Monica Ndun, Fitra Jeneri Nolviana Arisa Bete Omega Ch Riwu Paskalis Kurniawan Suri Petrus E. De Roosari Petrus E. De Rosari Rupertus Alfandi Jehalut Salle, Jeko Jermias Sonya, Hortensia Ade Tameno, Nikson Ursula Hadia Virgilius Gracelio Seran Welhelmina Ballo , Fransina Yohana F. Angi Yohanes Antonio Usfomeny Yustina Irmiyanti Mamir Tanar