FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN E-FILING WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to find whether the implementation of e-Filling report of annual income tax return (SPT)
for personal taxpayers was effective or not at KPP Pratama Surabaya Pabean Cantikan. In this research, the
method was descriptive qualitative method since it did not prove a hypothesis, but understand and analyze the
factors influencing the effectiveness of implementation of e-Filling personal tax. Moreover, observation was
applied to collect data and the data analysis used descriptive qualitative. The result of this research that the
factors influencing the effective implementation of e-Filling were, for example: automatic reliable system, time
efficient, socialization through advertisement, and counseling to the taxpayers. The respondents’ perceptions of
annual SPT reporting facilities are and be done in every tax offices throughout Indonesia. The implementation of
e-Filling was considered effective that can be seen from the increasing ratio of annual SPT reports through e-
Filling during 2014 to 2017. In 2014 the ratio of annual SPT reporting used e-Filling was 5%; in 2015 15%;
in 2016 periods was 20% ; and it increases until 2017 up to 32%. In conclusion, this research found that
implementation e-Filling at KPP Pratama Surabaya PAbean Cantikan was effective due to its growth ratio each
years.
Keywords: E-FIN, E-SPT, system feasibility