M. Arif, Budiman and Jaka, Darmawan and Yeni, Widyanti (2015) Perception of Corporate Taxpayers to Electronic Filing System (e-filing) Application in Palembang City. In: Social Science and Economics International Conference, 20-21 Februari 2015, Universitas Bina Darma Palembang.
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Abstract
This research aims was to determine the Perception of Corporate Taxpayers to Electronic Filing System application in the Tax Office Associate Palembang covers Perception Understand the Tax Rules, Perception Timeliness, Perception Accuracy of the Data, Perception Completeness. This research uses approach of a survey in the Tax Office Associate Palembang. Respondents are corporate taxpayers who use e-Filing and don’t use e-Filing totaling 50 companies obtained using sampling methods incidental with analysis techniques nonprobability sampling according Roscoe in Sugiono (2014:130). Data retrieval technique uses a questionnaire. It starts doing a test instrument. All items statements are used valid and reliable. Data analysis technique use (1) a classic assumption test (2) a test of the hypothesis which consists of a multiple linear regression test that includes determination analysis, t test and f test. The results of this research indicate (1) there is a negative relationship of Perception Understand the Tax Rules for the Implementation of e-Filing is indicated with negative variable regression coefficient (-1.195) and significant variable 0.028 (below 0.05), (2) there is not a relationship of Perception Timeliness for the Implementation of e-Filing is indicated with positive variable regression coefficient (0.132) and significant variable 0.812 (above 0.05), (3) there is a positive relationship of Perception Accuracy of the Data for the Implementation of e-Filing is indicated with positive variable regression coefficient (1.503) and significant variable 0.002 (below 0.05), (4) there is not a relationship of Perception Completeness for the Implementation of e-Filing is indicated with positive variable regression coefficient (0.557) and significant variable 0.263 (above 0.05). The coefficient of determination (adjusted R2) of 0.716 or 71.6%, which means that the variable Understand the Tax Rules, Timeliness, Accuracy of the Data, and Completeness contributed 71,6% to the implementation of e-Filing. Keywords : e-Filing, Perception,Corporate Taxpayers.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | corporate taxpayers, e-filling, perception |
| Subjects: | A General Works > AC Collections. Series. Collected works A General Works > AI Indexes (General) A General Works > AS Academies and learned societies (General) H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Jaka Darmawan |
| Date Deposited: | 20 Aug 2015 06:11 |
| Last Modified: | 20 Aug 2015 06:11 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/2402 |
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