| dc.description.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 | en_US |
