THE EFFECT OF REGISTRATION, E-FILING, AND E-BILLING APPLICATIONS ON TAX PAYER LEVEL SATISFACTION OF TAXPAYER COMPLIANCE AT KPP PRATAMA JOMBANG 2019-2020
Universitas Surabaya
Universitas Surabaya
DOI:
https://doi.org/10.56943/joe.v1i3.158This research investigates the influence of registration, e-Filing, and e-Billing applications on taxpayer satisfaction and their subsequent impact on taxpayer compliance. Conducted among individual taxpayers registered at KPP Pratama Jombang, the study utilized a sample of 103 respondents. Data analysis was performed using Partial Least Squares (PLS) with the Smart PLS 3.0 software. The findings reveal that the registration application significantly affects taxpayer satisfaction, positively impacting taxpayers by eliminating the need for in-person visits to the local KPP for registration, thus saving valuable time previously spent queuing. Similarly, e-Filing also demonstrates a significant positive effect on taxpayer satisfaction, streamlining and expediting tax return reporting through the DJP application or website, accessible anytime and anywhere. Conversely, e-Billing does not show a significant effect on taxpayer satisfaction, attributed to a lack of understanding regarding the e-billing system, the distance between taxpayers' residences and payment points like banks, post offices, or ATMs, and the resulting queues and time constraints caused by limited access to these facilities. Finally, the research indicates that taxpayer satisfaction influences taxpayer compliance, with higher levels of satisfaction correlating with increased compliance.
Keywords: Application of Registration E-Billing E-Filling Tax Payer Level Satisfaction Taxpayer Compliance
Ardiyansyah, A., Kertahadi, K., & Dewantara, R. Y. (2016). Pengaruh pelayanan fiskus terhadap kepatuhan wajib pajak melalui kepuasan wajib pajak (studi pada wajib pajak di wilayah kerja KPP Pratama Blitar). Jurnal Perpajakan.
Astuti, I. N. (2015). Analisis penerapan e-filing sebagai upaya meningkatkan kepatuhan wajib pajak dalam penyampaian surat pemberitahuan (SPT) tahunan pada Kantor Pelayanan Pajak Pratama Gresik Utara.
Fadilah, K. (2020). Pengaruh penerapan sistem e-billing, e-filing dan sanksi perpajakan terhadap kepatuhan wajib pajak.
Ghozali, I. (2013). Aplikasi analisis multivariate dengan program IBM SPSS 21. Salemba Empat, Universitas Diponegoro.
Kotler, P., & Keller, K. L. (2016a). Marketing management (15th ed.). Prentice Hall.
Kotler, P., & Keller, K. L. (2016b). Marketing management global edition (15E). https://doi.org/10.1080/08911760903022556
Krismanto, B. (2013). Analisis pengaruh kualitas pelayanan terhadap kepuasan wajib pajak yang berdampak pada kepatuhan wajib pajak di KPP Pratama Jakarta Tamansari Dua. Universitas Bina Nusantara.
Parker, L. S. (2019). Normative and conceptual ELSI research: What it is, and why it’s important. Genetics in Medicine, 21(2), 505–509.
Maryani, A. (2016). Faktor-faktor yang mempengaruhi penggunaan e-filing: Studi pada UIN Syarif Hidayatullah Jakarta. Akuntabilitas: Jurnal Ilmu Akuntansi, 9(2). https://doi.org/10.15408/akt.v9i2.4020
Marziana, N., & Sakarnor, M. (2010). The relationship between perceptions and level of compliance under self-assessment system: A study in the East Coast region. Journal of Global Business and Economics, 1(1), 1–17.
Mujiyati, & Aqil, Y. (2018). Pengaruh penerapan e-system perpajakan terhadap kepatuhan wajib pajak.
Permatasari, A. C., Susilo, H., & Topowijono. (2015). Pengaruh kualitas layanan sistem elektronik perpajakan terhadap kepuasan wajib pajak. Jurnal Administrasi Bisnis, 5(2).
Pratami, L. P. K. A. W., Sulindawati, N. L. G. E., & Wahyuni, M. A. (2017). Pengaruh penerapan e-system perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi dalam membayar pajak pada Kantor Pelayanan Pajak (KPP) Pratama Singaraja. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 7(1). https://doi.org/10.23887/jimat.v7i1.9462
Pujiani, & Effendi. (2012). Analisis efektivitas penggunaan e-system terhadap penerimaan pajak di KPP Pratama Palembang Ilir Timur. STIE MDP.
Ramadhan, C. R. (2021). Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, sosialisasi perpajakan, sanksi perpajakan, e-filing & e-billing terhadap kepatuhan wajib pajak di KPP Pratama Kab. Karanganyar. Universitas Muhammadiyah Surakarta.
Risky, Handayani, & Prasetya. (2015). Analisis faktor-faktor yang mempengaruhi intensitas perilaku dalam menggunakan sistem e-filing. Jurnal Administrasi Bisnis, 6(1).
Sari, W. S., & Rasmini, N. K. (2017). Pengaruh kualitas pelayanan sistem elektronik perpajakan dan kompetensi pegawai pajak pada kepuasan wajib pajak. E-Journal Akuntansi, 18(3).
Tita, H. M. Y., Mustamu, J., & Loupatty, Y. R. (2022). Optimization of the use of technology for taxpayers in the tax system in Indonesia. SASI, 28(1), 132. https://doi.org/10.47268/sasi.v28i1.854
