Analisis Perbandingan Prediksi Keberterimaan E-filing Dengan E-form Dalam Penyampaian Surat Pemberitahuan (spt) Tahunan 1770/1770s
Year: 2019
Type: article
Abstract: This study aims to determine the comparison of predictive acceptance of the application of e-filing and e-form.This study utilizes qualitative methods with a comparative approach and data collection techniques were gathered through literature study, field research and interviews.The selection of respondent is done by purposive sampling with the following criteria: (1) taxpayers whose income is from business or free work or employees who are still active in a company, (2) Own NPWP and obliged to report SPT 1770 or 1770 S, (3) experienced reporting his Personal Annual Tax Return either through e-filing at least twice and also e-form at least once through the Directorate General of Taxes (DJP) website.Semi-structured interviews were conducted to 10 respondents.Data analysis is carried out by reducing data, presenting data and drawing conclusions.There are four aspects analyzed to determine the predictions of acceptance of e-filing and e-form: performance expectancy, effort expectancy, social influences and facilitating conditions.Based on the analysis, the result shows that overall e-filing is still well received compared to e-form.There are still many taxpayers who feel difficulty with the use of e-form in the report tax return.
Authors: Erni Nurhayati, Nur Hidayat
Institution: Maranatha Christian University
Language: Indonesian
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2944646558