ANALISIS PERBEDAAN PERSEPSI WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN SECARA MANUAL DAN FASILITAS E-FILING
Abstract
The purpose of launching e-filing is to facilitate taxpayers to report their
tax liabilities. However, in reality, the taxpayer prefer to use manually system
rather than using e-filing for tax reporting. The phenomenon of manually
reporting and e-filing facility is an interesting topic to be inspected because each
individual taxpayer has different perceptions towards taxpayer regarding
perceived ease of use, attitude toward using, and behavior intention to use, yet
they still have to use the facilities of e-filing. The aim of this research are to
examine the differences in the perception of individual taxpayer regarding
perceived ease of use, attitude toward using, and behavior intention to use in the
manually tax reporting and e-filing facility.
This research is a quantitative research. Data collection methods used are
questionnaires and interviews. Research object of this research is the individual
taxpayer who is registered and reported the tax obligations in KPP Pratama
Surabaya Sawahan. In order to determine the sample, this research is using nonpurposive sampling with a total of 386 individual taxpayer respondents. Analyses
was performing using Independent Sample T-Test. The results show that there are
a significant difference of individual taxpayer’s perception regarding perceived
ease of use, attitude toward using, and behavior intention to use in the manually
tax reporting and e-filing facility.