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.