PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA PENERAPAN e-FILING TERHADAP KEPATUHAN DALAM MENYAMPAIKAN SPT TAHUNAN DI KOTA SURABAYA

Abstract

Tax is one of the major national income of Indonesia. Step that was taken by the government to protect the national income by maximizing the tax payment in various activities. Beside paying the tax, the taxpayers have the obligation to report their annual tax report (SPT). There is a fact that the report of SPT is relatively low. To cope with this problem, the government make a breakthrough with the online report SPT called e-Filling. The SPT report applies to two kind of SPT 1770S and 1770SS. The online SPT report is an interesting topic to be studied because every person will have different perceptions towards the e-filling implementation. This research use two factors that affect taxpayers compliance which are the easiness perception and benefit perception. The purpose of the research is to test and analyze the effect of e-filling’s easiness and benefit perceptions towards the annual submission of SPT report. The object of the research is taxpayers who report the annual SPT in Surabaya. Method of data analysis in the research is non purposive sampling with 88 respondents. The effect of independent variables towards dependent variable is showed in multiple regression analysis and t-test. The result of the research showed that the easiness and benefit perceptions are not affecting the annual SPT report compliance.