Security and Privacy, Perceived Usefulness, Perceived Ease of Use Against Annual SPT Reporting Through E-Filling in Tangerang Selatan Regency, Banten

DOI

10.2991/assehr.k.211102.030How to use a DOI?

Keywords

Security and Privacy; Perceived Usefulness; Perceived Ease of Use

Abstract

This tax revenue plays a very important role in the welfare of society in Indonesia. Indonesia itself is a system in taxation, where taxpayers calculate, deposit, and report their own taxes to the Tax Service Office (KPP) where taxpayers are registered. Therefore, the results of tax collection in our country today are the main source of state revenue whose contribution is expected to increase every year. However, state revenue from taxes is still below the target set by the government, so that in order to achieve the target in tax collection, the government has issued policies that are considered to be able to assist officers at the Directorate General of Taxes (DGT) in maximizing their performance to collect taxes from taxpayers. In carrying out and carrying out tax administration, administrative problems that are carried out manually are often found, especially in the reporting system, such as large administrative burdens for the Directorate General of Taxes (DGT) in receiving, managing, and sending SPT throughout the year, it takes a long time to record data. SPT to the Tax Office (KPP), recording data that requires a lot of human resources so that it will slow down other services, This study aims to determine the factors that influence the behavior interest of taxpayers to use e-filing in their SPT reporting, especially the Pamulang University Personal Taxpayers. The variable used in this study is the dependent variable, namely the reporting of annual tax returns through e-filling, while the independent variables are Security and Privacy, Perceived Usefulness, and Perceived Ease of Use. This research uses descriptive quantitative research. The population in this study were individual taxpayers, individual taxpayers at Pamulang University. The sampling technique in this study was carried out by purposive sampling, namely to get a representative sample according to the specified criteria. To determine the relationship between Security and Privacy, Perceived Usefulness, and Perceived Ease of Use on Annual Tax Return Reporting through E-filing as follows, namely multiple regression analysis, partial test, simultaneous test, coefficient of determination and hypothesis testing The output can be published in International Procedures or accredited national journals. The proposed TKT is still at the TKT 1 stage because it is the firsttime researchers propose a novice lecturer research.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Syafrizal
AU  - Shinta Ningtyas Nazar
AU  - Rosita Wulandari
AU  - Ali Mubarok
PY  - 2021
DA  - 2021/11/16
TI  - Security and Privacy, Perceived Usefulness, Perceived Ease of Use Against Annual SPT Reporting Through E-Filling in Tangerang Selatan Regency, Banten
BT  - Proceedings of the 1st International Conference on Research in Social Sciences and Humanities (ICoRSH 2020)
PB  - Atlantis Press
SP  - 243
EP  - 252
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211102.030
DO  - 10.2991/assehr.k.211102.030
ID  - 2021
ER  -