EVALUASI SISTEM E-FILING SEBAGAI SISTEM PELAPORAN SPT TAHUNAN PAJAK PENGHASILAN DI INDONESIA

ARIF NUGRAHA H., Ir. P. Insap Santosa, M.Sc., Ph.D.; Bimo Sunarfri Hantono, S.T., M.Eng.

2016 | Tesis | S2 Teknik Elektro

Sistem e-Filing dalam pelaporan SPT Tahunan PPh bersifat mandatory bagi PNS, TNI, dan POLRI, dan bersifat voluntary bagi wajib pajak kalangan umum (non PNS, TNI, dan POLRI), kedepannya diharapkan seluruh wajib pajak menggunakan e-Filing. Kepatuhan menjadi faktor utama dikala RAPBN target penerimaan dari sektor pajak terus naik dari tahun ke tahun. Keengganan/ketidakpatuhan merupakan masalah yang harus diselesaikan agar target pada RAPBN dapat tercapai. Kenyataannya APBN 2016 target penerimaan tidak tercapai, terjadi pembunuhan dua petugas pajak, dan deadline pelaporan diundur satu bulan. Penelitian ini memodifikasi model End User Computing Satisfaction (EUCS) dari penelitian Doll dan Torkzadeh dengan menambahkan variabel interaction design dan kepatuhan untuk mengevaluasi sistem e-Filing sebagai sistem pelaporan SPT Tahunan PPh di Indonesia. Responden berjumlah 81 responden yang merupakan wajib pajak yang pernah melaporkan SPT Tahunan PPh-nya melalui sistem e-Filing. Hasil penelitian menunjukkan bahwa 3 hipotesis diterima sedangkan 4 hipotesis ditolak. Hasil analisis data menunjukkan bahwa kepuasan pengguna (wajib pajak) yang pernah melapor melalui sistem e-Filing berpengaruh positif terhadap kepatuhan wajib pajak, content dan format dari sistem e-Filing berpengaruh positif terhadap kepuasan pengguna (wajib pajak) sistem e-Filing tersebut.

E-Filing system in the Annual Income Tax reporting is mandatory for civil servants, military and police, and voluntary for general public taxpayer (non-civil servants, military, and police), the future is expected that all taxpayers using e-Filing. Compliance becomes a major factor when his draft state budget revenue target from tax sector continued to rise from year to year. Reluctance/non-compliance is a problem that must be solved so that the target can be achieved on the draft budget. In fact in 2016 the state budget revenue target is not reached, the murder of two tax officers, and reporting deadlines pushed back one month. This study modifies the End User Computing Satisfaction Model (EUCS) of research Doll and Torkzadeh by adding a variable interaction design and compliance to evaluate the system as e-Filing Annual Income Tax reporting system in Indonesia. Respondents amounted to 81 respondents who are taxpayers who ever reported its Annual Income Tax through e-Filing system. The results showed that the three hypothesis are accepted and the four hypothesis are rejected. The results of data analysis showed that user satisfaction (taxpayers) who ever reported via e-Filing has positive effect on tax compliance, where the content and format of the e-Filing has positive effect on user satisfaction (taxpayers) e-Filing.

Kata Kunci : e-Filing, SPT, PPh, EUCS, interaction design, kepatuhan