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All Journal KUMARA CENDEKIA Jurnal Ekonomi Modernisasi Jurnal Ilmiah Universitas Batanghari Jambi Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Bina Praja Martabe : Jurnal Pengabdian Kepada Masyarakat Journal on Education Surya Abdimas Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) Jurnal Pengabdian Kepada Masyaraka Pelita Nusantara Jurnal Abdimas Ilmiah Citra Bakti
Anggraeny Paridy
Universitas Katolik Widya Mandira
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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 Adrianus Ketmoen Agapitus Hendrikus Kaluge Akbar Nursad, Mohhamad Anika Amalo, Patrichia Apryanus Fallo Arbania, Septiani Ayub Pariakan, Melki Bau Mau, Thomasita Beby Minda Suharti Lubalu Bernardino Realino Kehi Blikololong, Mikael Laba Bribin Burin, Stefanie Noviega Burin, Stefanie Noviega Bribin Dami, Welhelmus Daniel David Manafe Dethan, Selvi CH. Djuang, Maria Adelaide A Efrisca M. Damanik Ellya Soares Yuningsih Engelbertus G. Ch. Watu Enike Tje Yustin Dima Erni, Melania Eugenius Dwi Ardhika Irianto Fatima Mau, Ermelinda Firmansyah, Mariano Gaudensius Djuang Gerardus Diri Tukan Gulo, Joanivita Paulo H.T Lejap, Hedwigh Hamid, Vera Suryani Hasmin, Maria Osinta Hedwigh Hendrikus Temai Lejap Heni Pujiastuti Henny Angri Manafe Herminus Bou Herodian Suni, Yohana Hironimus Dopo Ida Ayu Putu Sri Widnyani Islani Ruchiyat, Elis Jermias Meda Jessicca M. Paka, Angelica Jou Sewa Adrianus Kanadjo, Leni Marlina Kletus Erom Kornelius Kelemur Kroon Lalong, Paulus Risan F. Leni Marlina Kanadjo Lidia Natalia Sitompul M. E. Perseveranda M.E Perseveranda Manafe, Henny Angry Maria Augustin Lopes Amaral Maria Bernadethe Mawarni Gelu Wutun Maria Goreti Malut Maria Susana Elaman Mariano Firmansyah Mau, Ignatia Thomasita Bau Mega Sangu, Romualdus Wilhelmus Melania Erni Mooy, Maria Odilia Veronika Naben, Maria Novalina Noviega B. Burin, Stefanie Noviega Bribin Burin, Stefanie Oktavianus, Henry F. Perseveranda, M. E. Perseveranda, M.E Perseveranda, M.E, Perseveranda, M.E. Perseveranda, Maria Erse Philipus Tule Praeng, Raynaldo Jaka Raynaldo Jaka Praeng Realino Kehi, Bernardino Rere Paulina Bibiana Romualdus Wihelmus Mega Sangu Ruminah Ruminah Selfiana Goetha Seran, Paskalis Simon Sia Niha Stanis Man Thomasita Bau Mau, Ignatia Timuneno, Antonius Yohanes Wiliam Tukan, Cerry Julianus Pana Tukan, Clara Marcian Palan Vera Suryani Hamid Vincent Gaspersz Watu Yohanes Vianey Yohanes Ronaldo Dheo Rato Yolinda Yanti Sonbay Yongky Gousario Yulius Yasinto Yustina Alfira Nay