MULYONO, REYHAN SETIAWAN (2024) SIKAP TERHADAP PENGGUNAAN E-FILING PPH WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada Wajib Pajak Orang Pribadi di Kecamatan Larangan, Kota Tangerang). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Taxes are the main source of state revenue which is used as funding for state sectors such as education, health, public facilities and infrastructure, and others. In order to significantly increase the fulfillment of state revenues every year, the Directorate General of Taxes utilizes current technology, all activities carried out manually have now changed due to the presence of machines and advanced technology. E-filing makes it easy for taxpayers to report tax owed electronically, so that taxpayers can save time and do not need to visit the tax service office. The type of research used is a qualitative descriptive research method with a survey method which begins with data collection through interviews and observations, data reduction, data presentation and ends with a conclusion. The results of this research show that taxpayers feel that the e-filing system can provide benefits in the form of helping carry out the entire taxation process, saving time, e-filing can be done anywhere, the system implemented is useful for processing documents and making taxpayers report taxes correctly. time. Then the attitude of taxpayers is felt that the e-filing system provides benefits in the form of easy access, features that are easy to fill in and modify, and easy to learn. Keywords: Application of e-filling, Perceived Usefulness, Perceived Ease of Use. Pajak merupakan pendapatan utama penerimaan negara yang digunakan sebagai pendanaan sektok-sektor negara seperti sektor pendidikan, kesehatan, sarana dan pra-sarana umum, dan lain-lain. Supaya memenuhi peningkatan pendapatan negara yang signifikan setiap tahunnya, Direktorat Jendral Pajak memanfaatan teknologi saat ini, semua kegiatan yang dilakukan secara manual kini sudah berubah karena hadirnya mesin dan teknologi yang maju. E-filing memberikan kemudahan untuk Wajib Pajak untuk melaporkan pajak terutang secara elektronik, sehingga Wajib Pajak dapat menghemat waktu dan tidak perlu mengunjungi kantor pelayanan pajak. Jenis penelitian yang digunakan adalah metode penelitian deskriptif kualitatif dengan metode survey yang diawali dengan pengumpulan data melalui wawancara dan observasi, reduksi data, penyajian data dan diakhiri dengan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa sikap wajib pajak merasakan dengan sistem e-filing dapat memberikan kegunaan berupa membantu melakukan seluruh proses perpajakan, menghemat waktu, efiling dapat dilakukan dimana saja, sistem yang diterapkan berguna untuk pengurusan dokumen serta membuat wajib pajak melaporkan pajak secara tepat waktu. Kemudian sikap wajib pajak merasakan dengan sistem e-filing memberikan manfaat berupa kemudahaan akses, fitur – fitur yang mudah diisi dan dimodifikasi, dan mudah dipelajari. Kata Kunci: Penerapan e-filling, Persepsi Kegunaan, Persepsi Kemudahan
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 24 098 |
| NIM/NIDN Creators: | 43219010060 |
| Uncontrolled Keywords: | Penerapan e-filling, Persepsi Kegunaan, Persepsi Kemudahan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 02 May 2024 09:56 |
| Last Modified: | 02 May 2024 09:56 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/88391 |
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