ABSTRACT
The Directorate General of Taxes launched an online and real-time Internet-based tax return (SPT) reporting system called e-filing. This study aims to obtain empirical evidence of the influence of taxpayer behavior on the preparation of annual e-filling notification letters (SPT). This study uses a sample of individual taxpayers who use e-filling to submit annual notification letters. The sampling technique used in this study is probability sampling. The results showed that the e-filling system had no effect on the compliance of individual taxpayers in filing annual notification letters (SPT). The majority of respondents stated that e-filing can be accepted as an online and real time tax reporting system. e-filing system is deemed useful to assist taxpayers in their tax reporting. So that the results of this study indicate in general the notification letter reporting system (SPT) using the e-filing system can be accepted by taxpayers.
- Adisanjaya, K., Wahyuni, M. A., & Purnamawati, G. A. (2017). The Influence of Personal Ability, Training and Education and the Utilization of Technology on the Effectiveness of Accounting Information Systems in the Mini Market e-Journal AK Ganesha University of Education, Department of Accounting Program.Google Scholar
- Dwitrayani, M. C., Widanaputra, A. A. G. P., & Putri, I. G. A. M. A. D., (2017). The Influence of Information Technology Sophistication, Management Participation, Organizational Culture and User Satisfaction on the Effectiveness of Accounting Information Systems for Rural Credit Banks in Badung Regency. E-Journal of Economics and Business, Udayana University, 6.1 (2017): 197-222.Google Scholar
- Dirgayusa, S. P., Anantakawikrama, T. A., & Nyoman, A. S. D (2014). The Influence of Employee Knowledge on Accounting and Utilization of Information Technology on the Effectiveness of Accounting Information Systems (Empirical Studies in Hotels Located in Lovina, Buleleng Regency) e-Journal S1 Ak Ganesha University of Education, Department of Accounting Program.Google Scholar
- Meiryani, Azhar Susanto, Dezie L Warganegara. 2019. The issues influencing of environmental accounting information systems: an empirical investigation of SMEs in Indonesia. International Journal of Energy Economics and Policy 9(1), pp. 282-290.Google Scholar
- Winwin Yadiati & Meiryani. 2019. The role of information technology in E-Commerce. International Journal of Scientific and Technology Research 8(1), pp. 148-150.Google Scholar
- Mutiari, N. S., Sri. R., & Dedik. N. T., (2017). Influence of Information Technology Sophistication, Management Participation, and Individual Performance on the Effectiveness of Accounting Information Systems (Study at the Bandung District Rancaekek Clinic). E-Proceeding of Management, Vol.4, No.1 April 2017: 501.Google Scholar
- Pradani, N. L. C., Sujana, E., & Purnamawati, G. A (2017). The Influence of Information Technology Sophistication, Protection of Information Systems, Management Participation and Knowledge of Accounting Managers on the Effectiveness of Accounting Information Systems in Starred Hotels in Karangasem Regency. Ak-S1 e-journal Ak Ganesha University of Education Department of Accounting, Volume 7, No. 1 Year 2017).Google Scholar
- Pardani, K. K., & Damayanthi, I. G. A. E., (2017). The Influence of Technology Utilization, User Participation, Top Management and User Ability on the Effectiveness of Accounting Information Systems. E-Journal of Udayana University Accounting, Vol.19.3. June (2017): 2234-22.Google Scholar
- Lestari, N. M. S., Wahyuni, M. A., & Yuniarta, G. A., (2017). The Influence of Information System User Participation, Personal Ability, Utilization of Information Technology, and the Role of Internal Supervisors on the Effectiveness of Accounting Information Systems in Village Credit Institutions (Lpd) in Sukasada District. e-Journal S1 Ak Ganesha University of Education, Department of Accounting Program.Google Scholar
- Utari, M. U., Sulindawati, N. L. G. E., & Julianto, I. P (2017). The Influence of Information System User Participation, Personal Capability, Sophisticated Information Technology and the Role of Internal Supervisors on the Effectiveness of Accounting Information Systems (Studies in Village Credit Institutions (Lpd) in the District of Banjar), e-Journal S1 Ak University of Ganesha Education Department of Accounting, Vol: 8 No: 2 Year 2017.Google Scholar
- Sang Ayu Nyoman Trisna Dewi And Aanb Dwirandra (2013). The Effect of Top Management Support, System Quality, Information Quality, Actual Users and User Satisfaction on the Implementation of Regional Financial Information Systems in Denpasar City, E-Journal of Accounting, Udayana University 4.1 (2013): 196-214.Google Scholar
- Nurul Citra Noviandini (2012). Influence of Perception of Utilization, Perception of Ease of Use, and Satisfaction of Taxpayers on the Use of E-Filing for Taxpayers in Yogyakarta, Nominal Journal of the Faculty of Economics, Yogyakarta State University, Volume I, Number I.Google Scholar
- Wildoms Sahusilawane (2014). The Influence of User Participation and Superior Support on the Performance of Accounting Information Systems in Government Commercial Banks, e-ISSN Faculty of Economics, Open University, Volume 10, Number 1 March 2014): 2442-9155.Google Scholar
- Kadek Rilly Widhi Antari, I Putu Gede Diatmika, and I Made Pradana Adiputra (2015). Factors That Influence Accounting Information System Performance in Rural Credit Banks in Buleleng Regency. E-Journal S1 Ak Ganesha University of Education Accounting Department S1 Program (Vol 3 No. 1 Year 2015).Google Scholar
- Sugiyono (2017). Quantitative, Qualitative, and R & amp; D Research Methods. Bandung: Alfabeta.Google Scholar
- The Wahana Komputer Research and Development Team. (2017). Variety of Research and Processing Models with SPSS. Yogyakarta: Andi PublisherGoogle Scholar
- Retnosari, D. (2018). Analysis of the application of the e-filing system in an effort to improve corporate taxpayer compliance in submitting periodic and annual notification letters (SPT) (at the North Sidoarjo tax service office) (Doctoral dissertation, UIN Sunan Ampel Surabaya).Google Scholar
- Side, S., & NEGARA, P. I. A. (2018). Application of E-filling System in Annual Notification Letters (Spt) at the South Makassar Primary Tax Office.Google Scholar
- Suandy, E. (2016). Tax Law, Issue seven. Jakarta: Publisher Salemba Empat.Google Scholar
- Andi, and Novita, Dara Sari (2017). Factors Affecting Individual Taxpayer Interest in Using E-Filing at Kpp Pratama Serang.Google Scholar
- Solikah, Mar'atus, and Dian Kusumaningtyas. "E-Filing at the Kediri City Primary Tax Office." Journal of Economics, University of Kediri, 2017.Google Scholar
- Suandy, Erly (2016). Tax law. Jakarta: Four Salemba.Google Scholar
- Susmita, Putu Rara, and Ni Luh Supadmi (2016). "The Effect of Service Quality, Tax Sanctions, Tax Compliance Costs and E-Filing Expectations on Taxpayer Compliance." Udayana University Accounting E-Journal: 1239-1269.Google Scholar
- Winwin Yadiati, Nissa, Sugiono Paulus, Harry Suharman, Meiryani. 2019. The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance. International Journal of Energy Economics and Policy. 9 (3), pp. 261-268.Google ScholarCross Ref
- Azhar Susanto & Meiryani. 2018. How user ability and top management support influence on accounting information system quality and its impact on the quality of accounting information. Journal of Engineering and applied sciences, 13(16), pp-6645-6652.Google Scholar
- Meiryani.,Siagian,P.,Puspokusurno, R.A.A.W.,Lusianah. 2020. Decision Making and Management Information Systems. Journal of Critical Reviews.7(7), pp. 320-325.Google Scholar
Index Terms
- The Influence of Taxpayer Behavior on the Preparation of Annual Report E-Filling
Recommendations
The Influence of Modern E-Filling Tax Service Systems on Taxpayer Compliance
ICEME '21: Proceedings of the 2021 12th International Conference on E-business, Management and EconomicsThis study aims to obtain evidence about the effects of: The quality of the e-filing system on individual taxpayer compliance in submitting Annual Tax Returns for individual taxpayer compliance in submitting Annual tax returns. This study uses a sample ...
Differences in Trading and Pricing Between Stock and Index Options
We find that the demand for stock options that increases exposure to the underlying is positively related to the individual investor sentiments and past market returns, whereas the demand for index options is invariant to these factors. These ...
Difference Analysis in Bank Risk Attitudes: A Triple Perspectives of Bank Managers, Financial Analysts, and Credit Raters
AbstractAs the three important sources of information in the financial market, the textual information disclosed by bank managers, financial analysts, and credit raters conveys their respective perceptions and judgments of bank risks, which has important ...
Comments