Pengaruh Penerapan E-Filing terhadap Kepatuhan Wajib Pajak (Studi Kasus pada Anggota Koperasi LKMS Ukhuwah Bintang Ihsani Kota Bengkulu)
Abstract
The purpose of the study was to find out the effect of the implementation of e-filing on taxpayer compliance with members of the Bintang Ihsani LKMS Cooperative Bengkulu The research approach is a quantitative approach where researchers go directly to the field The type of data u.sed is pri.mary data by filling out the questionnaire given. The res.ults showed that the sig va.lue of 0.022 < 0.05 means that the iplementation of e-filling on tax compliance has an effect.
Downloads
References
Arviana, N., & Djeni, I. W. (2021). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmu Dan Riset Akuntansi, 10(2), 1–23.
Coolidge, J. (2013). Can E-Filing Reduce Tax Compliance Costs in Developing Countries ? October.
Direktorat Jenderal Pajak. (2013). Lebih Dekat Dengan Pajak. https://www.kemenkeu.go.id/sites/default/files/buku lebih dekat dengan pajak full upload mobile.pdf
Gunanto, R. (2016). Pengaruh Penerapan Sistem E-filling Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Pemoderasi Pada KPP Pratama Bengkulu. UNIB.
Handayani, K. R., & Tambun, S. (2016). Pengaruh Penerapan Sistem E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Sebagai Variabel Moderating. Journal UTA45JAKARTA, 1(2), 59–73.
Humas. (2021). Menkeu Imbau Wajib Pajak Lapor SPT Lewat E-FILING. Sekretariat Kabinet Republik Indonesia. https://setkab.go.id/menkeu-imbau-wajib-pajak-lapor-spt-lewat-e-filing/
Imron Rizki A. (2018). Self Assesment Sistem Sebagai Dasar Pungutan Pajak di Indonesia. Jurnal AL-’Adl, 11(2), 81–88.
Indah, N. P. I. P., & Setiawan, P. E. (2020). The Effect of Tax Awareness, Taxation Sanctions, and Application of E-Filing Systems In Compliance With Personal Taxpayer Obligations. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(3), 440–446.
Ismail, J., Gasim, & Amalo, F. (2018). Pengaruh Penerapan Sistem E – Filing Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Sebagai Variabel Moderasi ( Studi Kasus Pada Kpp Pratama Kupang ). Jurnal Akuntansi (JA), 5(3), 11–22.
Koperasi LKM Syariah Ukhuwah Bintang Ihsani Profil. (2021). https://lkmsukhuwah.com/p?page=Profil
Mortigor Afrizal Purba. (n.d.). Pengaruh Sanksi Perpajakan Penerapan E-Filing Dan Sistem Self Assesment Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kecamatan Sagulung Kota Batam. 111–134.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678
Nurmantu, S. (2005). Pengantar Perpajakan (3rd ed.). Granit 2005.
Peraturan Menteri Keuangan Nomor: 74/PMK.03/2012, (2012).
Puworno, H. (2010). Dasar-Dasar Perpajakan & Akuntansi Pajak (S. Saat (Ed.)). PT. Gelora Aksara Pratama.
Rizki Fitri Amalia. (2016). Pengaruh Penerapan e-filing Terhadap Tingkat Kepatuhan Penyampaian SPT Tahunan Pajak Penghasilan Wajib Pajak Orang Pribadi Dengan Pelayanan Account Representative Sebagai Variabel Intervening Di Kota Palembang. 15, 65–77.
Rustiyaningsih, S. (2013). Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak. Faktor-Faktor Yang Memengaruhi Kepatuhan Wajib Pajak, 01, 140–151.
Sari, D. (2013). Konsep Dasar Perpajakan. PT. Refika Aditama.
Sarunan, W. K. (2015). Pengaruh Modernisasi Sistem Administrasif Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan Pada Kantor Pelayanan Pajak Pratama Manado The Effect of Modernization on Tax Administration System To Obedience of Individual Taxpayer. Jurnal EMBA, 3(4), 518–526.
Sentanu, I. N. W., & Budiartha, K. (2019). Effect of taxation modernization on tax compliance. International Research Journal of Management, IT and Social Sciences, 6(4), 207–213. https://doi.org/10.21744/irjmis.v6n4.683
Siswanti, T. (2021). Jurnal Bisnis dan Akuntansi Unsurya Sebelum Dan Sesudah Penerapan E-filing ( Studi Kasus Wajib Pajak Orang Pribadi Di Wilayah Jakarta Timur ) Jurnal Bisnis dan Akuntansi Unsurya. 6(1), 1–14.
Solichah, N. N., Isnalita, & Soewarno, N. (2019). The Effect of E-Filing Implementation, Level of Tax Comprehension, and Tax Sanction on Formal Compliance of Individual Taxpayer. 101(Iconies 2018), 293–296. https://doi.org/10.2991/iconies-18.2019.58
Syafruddin, Binar Dwiyanto Pamungkas, H. (2020). Studi Perbandingan Kepatuhan Wajib Pajak Dalam Pelaporan Surat Pemberitahuan (SPT) Tahunan Sebelum Dan Sesudah Penerapan Mtode E-filing (Studi Pada KPP Pratama Sumbawa Besar). Jurnal Ekonomi Dan Bisnis, 17(1), 29–37.
Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan pasal 1 angka 1, (2018).
Copyright (c) 2022 Tassha Saskia, Nurul Hak, Herlina Yustati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.