PENGARUH PENERAPAN E-BUPOT UNIFIKASI TERHADAP KEPATUHAN PELAPORAN PAJAK PENGHASILAN MENURUT PERSEPSI WAJIB PAJAK BADAN

Abstract

This study aims to examine and analyze the effect of perceived convenience, perceived usefulness, and perceived trust regarding the implementation of e-Bupot Unification on the level of income tax reporting compliance. This type of research is quantitative research. This study uses primary data obtained from the results of distributing questionnaires. The Respondent who gave the perception of a total of 75 people consisting of managers, supervisors and taxation staff in companies that are included in the tax payer body in East Java. The sample obtained in the process uses a multiple linear regression analysis model. The results showed that the perceived ease of using e-Bupot Unification had a positive effect on the level of compliance with income tax reporting, the greater the understanding of corporate taxpayers on e-Bupot Unification, the easier it would be to use the application. Perceived usefulness has a positive effect on the use of e-Bupot Unification, it can be said that the more benefits obtained will increase corporate taxpayer compliance. Perceived trust has a positive effect on the level of compliance with income tax reporting. This means that the taxpayer's trust in e-Bupot Unification is getting bigger, so it can facilitate performance and understanding of the components of income tax reporting.