ANALISIS PERBEDAAN PERSEPSI ANTARA WAJIB PAJAK ORANG PRIBADI PEKERJA BEBAS DAN USAHA TERKAIT PEMBAYARAN PAJAK MELALUI SISTEM E-BILLING

Abstract

Launch of the e-billing system is one of the ways the Directorate General of Taxes is to facilitate taxpayers in carrying out their tax payable obligations. But in reality, not all taxpayers feel the ease of implementing an e-billing system in carrying out the obligation to pay tax payable. The phenomenon of tax payment through the e-billing system is an interesting thing to study because each individual taxpayer has different perceptions related to ease of use, usefulness, attitudes towards behavior and interest in usage behavior in a system. The purpose of this study is to analyze the differences in perceptions of individual taxpayers who receive income from free and business work as measured by four perceptions of ease of use, usefulness, attitudes toward behavior and interest in the use of behavior related to tax payments through e-billing system. This type of research is quantitative research where the distribution of questionnaires is the method used in collecting respondents' data. The object of this study is Individual Taxpayers who receive income from free employment and business domiciled in Surabaya and report the Annual SPT 1770. Sample selection method used is purposive sampling with the number of respondents as much as 95 people. Hypothesis analysis was carried out using the Independent Sample T-test. From the tests carried out, the results showed that there were significant differences in perceptions between Free Taxes and Business Persons regarding ease of use, usefulness, attitudes toward behavior and interest in behavior related to tax payments through the e-billing system