Pengaruh Persepsi Kerahasiaan dan Keamanan, Persepsi Kepuasan Pengguna, dan Persepsi Kemudahan pada Penerapan E-Filling terhadap Kepatuhan Wajib Pajak dalam Menyampaikan SPT Tahunan (Studi Kasus Di KPP Pratama Kebumen)

Abstract

This study aims to examine the effect of: (1) security and confidentiality on the e-filling system on taxpayer compliance in submitting annual tax returns, (2) perceptions of user satisfaction on the implementation of e-filling on taxpayer compliance in submitting annual tax returns, (3) Perceptions of ease of implementing e-filling on taxpayer compliance in submitting annual tax returns. This research is quantitative research. The population in this study are taxpayers at KPP Pratama Kebumen who are registered as e-filling users. The sampling technique used in this study was incidental sampling, with a total of 105 samples. The technique of collecting data is a questionnaire that is distributed directly to respondents who meet the criteria. The results of the study, namely security and confidentiality in the e-filling system have a positive and significant effect on taxpayer compliance in submitting annual tax returns with a significance value of 0.000 <0.05 and a positive regression coefficient value of 0.769. Perceptions of user satisfaction in the application of e-filling have no effect on taxpayer compliance in submitting annual tax returns because the significance value of 0.231 is greater than 0.05 and the regression coefficient value is positive at 0.117.