Article Sidebar

Download
PDF
Statistic
Read Counter : 281 Download : 61

Main Article Content

Abstract

Purpose: This study aims to empirically examine the impact of E-Filing and E-Billing on individual taxpayer compliance at the Jayapura Primary Tax Service Office in Indonesia. The study hypothesizes that both E-Filing and E-Billing positively and significantly influence taxpayer compliance by simplifying tax reporting and payment processes, improving efficiency, and enhancing accessibility.


Research Design and Methodology: This study adopts a descriptive quantitative approach and utilizes primary data collected through structured questionnaires distributed to 100 individual taxpayers registered at the Jayapura Primary Tax Service Office. The research employs multiple linear regression analysis, including descriptive statistical analysis, validity and reliability tests, normality tests, multicollinearity and heteroscedasticity tests, and hypothesis testing using the coefficient of determination and partial tests (t-test). The study controls external factors influencing taxpayer compliance, ensuring that the observed relationships between E-Filing, E-Billing, and taxpayer compliance remain valid and reliable.


Findings and Discussion: The empirical results indicate that E-Filing and E-Billing significantly and positively affect taxpayer compliance. The findings suggest that E-Filing facilitates a more efficient and transparent tax reporting process, reducing administrative burdens and encouraging taxpayers to fulfill their obligations on time. Similarly, E-Billing enhances compliance by offering a more accessible and user-friendly payment system, allowing taxpayers to meet their tax obligations seamlessly. These results align with the Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA), which explain how perceived usefulness and ease of use influence individuals’ adoption of digital tax services.


Implications: The findings provide valuable insights into tax authorities, policymakers, and financial regulators regarding the importance of digital tax administration systems in improving taxpayer compliance. Future research should explore additional factors influencing compliance, such as tax knowledge, penalties, and incentives, and conduct comparative studies across different regions to provide a broader understanding of the effectiveness of digital tax services.

Keywords

E-filing E-billing Taxpayer Compliance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Sutisna, E., & Fachril, F. (2023). Enhancing Taxpayer Compliance through E-Filing and E-Billing: Evidence from Jayapura, Indonesia. Advances: Jurnal Ekonomi & Bisnis, 1(4), 214–225. https://doi.org/10.60079/ajeb.v1i4.122
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
  2. Anwar, S., & Simanjutak, R. T. (2021). Moderating effect of the internet understanding on the relationship between the e-filing and e-billing with individual taxpayer compliance. Public Management and Accounting Review, 2(1), 1–10. https://dhsjournal.id/index.php/PMAR/article/view/61
  3. Arifin, S. B., & Syafii, I. (2019). Penerapan e-filing, e-billing dan pemeriksaan pajak terhadap kepatuhan wajib pajak orang pribadi di Kpp Pratama Medan Polonia. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 5(1), 9–21. http://www.ojs.uma.ac.id/index.php/jurnalakundanbisnis/article/view/1979
  4. Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
  5. Fadilah, K., & Sapari, S. (2020). Pengaruh penerapan sistem e-billing, e-filing dan sanksi perpajakan terhadap kepatuhan wajib pajak. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(5). http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2886
  6. Handayani, W. P. P., & Harsono, M. (2016). Application of technology acceptance model (TAM) on computerized land activities. Jurnal Economia, 12(1), 13–22. http://journal.uny.ac.id/index.php/economia/article/view/8415
  7. Husnurrosyidah, H. (2017). Pengaruh e-filing, e-billing dan e-faktur terhadap kepatuhan pajak pada BMT Se-Kabupaten Kudus. Jurnal Analisa Akuntansi Dan Perpajakan, 1(1). https://doi.org/10.25139/jaap.v1i1.99
  8. Ilyas, B. (2013). Perpajakan Indonesia. Jakarta: Salemba Empat.
  9. Karnedi, N. F., & Hidayatulloh, A. (2019). Pengaruh kesadaran perpajakan, sanksi pajak dan tax amnesty terhadap kepatuhan wajib pajak orang pribadi. Profita: Komunikasi Ilmiah Dan Perpajakan, 12(1), 1–9. https://www.neliti.com/publications/324554/pengaruh-kesadaran-perpajakan-sanksi-pajak-dan-tax-amnesty-terhadap-kepatuhan-wa
  10. Mardiasmo, M. (2018). Perpajakan edisi terbaru. Penerbit Andi. Yogyakarta.
  11. Nurhidayah, S. (2015). Pengaruh penerapan sistem e-filling terhadap kepatuhan wajib pajak dengan pemahaman internet sebagai variabel pemoderasi pada Kpp Pratama Klaten. Skripsi. Program Studi Akuntansi Universitas Negeri Yogyakarta. http://ejurnal.mercubuana-yogya.ac.id/index.php/akuntansi/article/view/498
  12. Pradnyana, I. B. P., & Prena, G. Das. (2019). Pengaruh penerapan sistem e-filing, e-billing dan pemahaman perpajakan terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak (Kpp) Pratama Denpasar Timur. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 18(1), 56–65. https://doi.org/10.22225/we.18.1.993.56-65
  13. Prastiwi, D., & Puspitasari, D. A. (2017). Other dimensions of tax billing with guzzling (study on tax confiscation officials at KPP Pratama Surabaya Wonocolo). Journal of Economics, Business & Accountancy Ventura, 20(2). https://doi.org/10.14414/jebav.v20i2.1119
  14. Pratama, I., Yuesti, A., & Sudiartana, I. M. (2019). Pengaruh penerapan sistem e-filing dan e-billing terhadap kepatuhan wajib pajak dengan pemahaman internet sebagai variabel moderasi pada Kpp Pratama Gianyar. Jurnal Sains, Akuntansi Dan Manajemen (JSAM), 1(4), 449–488. http://journals.segce.com/index.php/JSAM/article/view/69
  15. Putra, A. A., & Marsono, S. (2020). Pengaruh penerapan sistem online pajak (e-registration, e-filing, dan e-billing) terhadap tingkat kepatuhan wajib pajak orang pribadi. ADVANCE, 7(1), 45–55. https://e-journal.stie-aub.ac.id/index.php/advance/article/view/657
  16. Resmi, S. (2014). Perpajakan teori dan kasus edisi 8. Jakarta: Salemba Empat.
  17. Rosyidi, F. (2016). Pengaruh penagihan pajak dengan surat teguran dan surat paksa terhadap kepatuhan wajib pajak di lingkungan kanwil DJP Jawa Tengah I Dan Jawa Tengah II. Jurnal Akuntansi Indonesia, 3(1), 47–58. http://jurnal.unissula.ac.id/index.php/jai/article/view/870
  18. Sari, N. W. (2021). Pengaruh penerapan e-billing dan e-filing terhadap kepatuhan wajib pajak orang pribadi (studi kasus pada KPP Pratama Jakarta Duren Sawit). Jurnal Ilmiah Mahasiswa Akuntansi, 1(1), 47–59. https://jom.universitassuryadarma.ac.id/index.php/jima/article/view/25
  19. Sari, R. R. N. (2019). Pengaruh e-filling, e-billing dan e-faktur terhadap kepatuhan wajib pajak pada KPP Pratama Kediri. Jurnal Ekuivalensi, 5(1), 157–170. http://www.ejournal.kahuripan.ac.id/index.php/Ekuivalensi/article/view/245
  20. Sayekti, F., & Putarta, P. (2016). Penerapan technology acceptance model (TAM) dalam pengujian model penerimaan sistem informasi keuangan daerah. Jurnal Manajemen Teori Dan Terapan, 9(3), 196–209. https://e-journal.unair.ac.id/JMTT/article/download/3075/2237
  21. Silvana, S. S., & Rahayu, Y. (2021). Pengaruh penerapan e-filing, e-billing dan pemahaman perpajakan terhadap kepatuhan wajib pajak selama pandemi covid-19. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 10(7). http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4105
  22. Soemitro, R. (2018). Dasar-dasar hukum pajak. Deepublish.
  23. Sulistyorini, M., Nurlaela, S., & Chomsatu, Y. (2017). Pengaruh penggunaan sistem administrasi e-registration, e-billing, e-spt, dan e-filling terhadap kepatuhan wajib pajak (studi pada wajib pajak orang pribadi di RSUD Dr. Moewardi Surakarta). Prosiding Seminar Nasional & Internasional, 1(1). https://jurnal.unimus.ac.id/index.php/psn12012010/article/view/2318
  24. Wahyudi, A. (2021). Pengaruh penerapan sistem e-filing, penerapan sistem e-billing, kebijakan insentif pajak terhadap kepatuhan wajib pajak orang pribadi. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 299–308. https://doi.org/10.37641/jiakes.v9i2.800