PENGARUH FASILITAS E-FILING DAN E-SPT TERHADAP KEPUASAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT (Studi Kasus Pada KPP Pratama Kota Batam)

  • Desrini Ningsih Universitas Putera Batam
  • Fany Rahma Sari
  • Heryenzus Heryenzus

Abstract

The Directorate General of Taxes has provided facilities to taxpayers to report taxes with SPT using e-Filing facilities and e-SPT. E-Filing is an application made by the directorate general of taxes so that taxpayers do not have to bother to queue at the tax service office. While e-SPT is also an application of services made by the directorate general of taxes for taxpayers to be able to report their taxes more easily and not consume a lot of paper. The study was conducted aimed to determine the effect of e-Filing and e-SPT facilities on the satisfaction of individual taxpayers in reporting SPT. The sample used was 400 using the purposive sampling method. The results of this study indicate that e-Filing and e-SPT facilities have a positive and significant influence on taxpayer satisfaction. Evident from the value of t count is greater than t table. The value of t table is 1.966 while the value of t count is obtained for the variable e-Filing facility (X1) 8.624 with a significance of 0,000 and the facility variable e-SPT (X2) 10,899 with a significance of 0,000. Result F shows F count 384,649 with a significant probability of 0,000.

Published
2019-11-30
How to Cite
NINGSIH, Desrini; SARI, Fany Rahma; HERYENZUS, Heryenzus. PENGARUH FASILITAS E-FILING DAN E-SPT TERHADAP KEPUASAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT (Studi Kasus Pada KPP Pratama Kota Batam). JURNAL AKUNTANSI BARELANG, [S.l.], v. 4, n. 1, p. 21-31, nov. 2019. ISSN 2580-5118. Available at: <http://ejournal.upbatam.ac.id/index.php/jab/article/view/1488>. Date accessed: 10 dec. 2019. doi: https://doi.org/10.33884/jab.v4i1.1488.