Jurnal Pemberdayaan Ekonomi
Vol. 1 No. 1 (2022): Februari

Persepsi Kemudahan, Kebermanfaatan dan Kepatuhan Wajib Pajak Terhadap Penggunaan E-filling

Imelda Sinaga (STIE Gentiaras, Bandar Lampung, Lampung)
Victoria Ari Palma Akadiati (STIE Gentiaras, Bandar Lampung, Lampung)
Agnes Susana Merry Purwanti (STIE Gentiaras, Bandar Lampung, Lampung)



Article Info

Publish Date
17 Mar 2022

Abstract

Purpose: of this study is to investigate the perception of convenience, the perception of usefulness, and taxpayer compliance with the use of e-filling in order to obtain variables that have a significant and insignificant effect. Method: uses primary data in the form of a questionnaire which is analyzed using multiple linear regression with a sample of teachers and employees of Yadika SMA/SMK Bandar Lampung. Results: showed that the perceived convenience variable had no significant effect, the perceived usefulness variable had a significant effect and, the taxpayer compliance variable has no significant effect on the use of e-filling. Limitations: of this study are that taxpayers still have difficulty in filling out e-filing, the use of "e-filing has not been able to provide information in the appropriate format required by taxpayers, and taxpayers have not been on time in submitting SPT through e-filling. Contribution: to the field of taxation is that the perception of convenience, usefulness and, taxpayer compliance with the use of e-filling so that the local tax office can make improvements and socialize e-filing in its territory.

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Journal Info

Abbrev

JPE

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Pemberdayaan Ekonomi (JPE) adalah Jurnal bertaraf nasional yang diterbitkan oleh Penerbit Goodwood. Jurnal ini menerbitkan artikel hasil kegiatan pengabdian kepada masyarakat khususnya di bidang ekonomi dari dosen, mahasiswa serta praktisi di seluruh Indonesia. JPE diharapkan mampu menjadi ...