The Influence of Taxpayer Behavior on the Preparation of Annual Report E-Filling

Abstract

The Directorate General of Taxes launched an online and real-time Internet-based tax return (SPT) reporting system called e-filing. This study aims to obtain empirical evidence of the influence of taxpayer behavior on the preparation of annual e-filling notification letters (SPT). This study uses a sample of individual taxpayers who use e-filling to submit annual notification letters. The sampling technique used in this study is probability sampling. The results showed that the e-filling system had no effect on the compliance of individual taxpayers in filing annual notification letters (SPT). The majority of respondents stated that e-filing can be accepted as an online and real time tax reporting system. e-filing system is deemed useful to assist taxpayers in their tax reporting. So that the results of this study indicate in general the notification letter reporting system (SPT) using the e-filing system can be accepted by taxpayers.