PENGARUH PENGETAHUAN, KEAMANAN-KERAHASIAAN, KESIAPAN TEKNOLOGI INFORMASI TERHADAP EFISIENSI PELAPORAN PAJAK E-FILLING

Abstract

e-Filling is an electronic system of submitting annual tax return via online and real time, which aims to increase the efficiency of tax report. While, there are some factors which affect its efficiency, such as tax knowledge, security and confidentiality, and information technology readiness. Moreover, from the data in the last 4 year, it showed the number of taxpayers eho used e-Filling had decreased. However, the growth percentage of taxpayers increased. This happened as it was affected by choice of tax report by using e-Filling and e-Form. The research was quantitative. Furthermore, the data were primary. Additionally, the data collection technique used accidental sampling with questionnaires as the instrument. In line with, there 99 respondents as sample. In addition, the data analysis technique used descriptive statistical, data quality test, classical assumption test, multiple linear regression, proper model test, determination coefficient, and hypothesis test. The research result concluded tax knowledge, security and confidentiality, and information technology readiness had positive effect on the efficiency of tax report via e-Filling. Therefore, the taxpayers were expected to develop themselves to follow technology development in order to report their tax independently.
Keywords: tax knowledge, taxpayers, efficiency, e-filling