PENGARUH FAKTOR DEMOGRAFI DAN KEADAAN SOSIAL EKONOMI TERHADAP PENERAPAN SISTEM E-FILLING

Dwi Septa Aryani

Abstract


Since 2014 an e-filling system had been launched by the Directorate General of Taxation. In
order that e-filling system can be used by the taxpayer, it is necessary to know the factors
that can affected personal taxpayers in implementing the e-filling system. The purpose of this
research is to know how much the influenced of age, education level, and income of taxpayer
to applied the e-filling system. Result of the research are; Partially, age (X1) and education
level (X2) shown positive and significant influenced on the application of e-filling (Y).
Meanwhile, income (X3) doesn’t significantly affected the application of e-filling (Y).
Simultaneously; age (X1), education level (X2), and income (X3) were positively and
significantly influence on the application of e-filling (Y). This can be proved by the F test
indicating that a significant F value of 0.00 is smaller than the significant level of 0.05. With
the enactment of e-fiiling system, it is advisable to socialized the individual taxpayers on how
to report taxes with e-filling, to facilitate taxpayers in reporting their tax returns.

Keywords


Personal Taxpayer, E-filling

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DOI: https://doi.org/10.32502/jab.v3i1.1161

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