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The Effect of Perception of Confidentiality and Security, Perception of User Satisfaction, and Perception of Easy on The Implementation of E-Filling on Taxpayer Compliance in Submitting Annual SPT (Case Study at KPP Pratama Kebumen)

Wibowo, Wicak Ari and Ciptaningsih, Tri (2022) The Effect of Perception of Confidentiality and Security, Perception of User Satisfaction, and Perception of Easy on The Implementation of E-Filling on Taxpayer Compliance in Submitting Annual SPT (Case Study at KPP Pratama Kebumen). In: The 4th International Conference on Business and Banking Innovations (ICOBBI) 2022.

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Abstract

This study aims to examine the effect of: (1) Perception of security and confidentiality in the e-filling system on taxpayer compliance in submitting annual SPT, (2) Perception of user satisfaction on the implementation of e-filling on taxpayer compliance in submitting annual SPT, (3) Perceived ease of implementing e-filling on taxpayer compliance in submitting annual SPT. This research is a quantitative research. The population in this study are taxpayers at KPP Pratama Kebumen who are registered as e-filling users. The sampling technique used in this study was incidental sampling, with a total of 105 samples. The technique of collecting data is a questionnaire that is distributed directly to respondents who meet the criteria. The result of this research is that the perception of security and confidentiality in the e-filling system has a positive and significant effect on taxpayer compliance in submitting annual tax returns with a significance value of 0.000 <0.05 and a positive regression coefficient value of 0.769. Perceptions of user satisfaction in the application of e-filling have no effect on taxpayer compliance in submitting annual tax returns because the significance value of 0.231 is greater than 0.05 and the regression coefficient value is positive at 0.117. Keywords: Taxpayer Compliance, Security and Confidentiality of E-filling System, Perception of User Satisfaction on E-filling, Perception of Ease of E-filling.

Item Type: Conference or Workshop Item (Paper)
Subjects: 300 - SOCIAL SCIENCE > 336.24 - INCOME TAXES
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: ICOBBI (International Conference of Business and Banking Innovations)
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 22 Jun 2022 03:32
Last Modified: 22 Jun 2022 03:32
URI: http://eprints.perbanas.ac.id/id/eprint/9242

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