[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-id-113":3,"doc-seo-233650-113":41,"doc-detail-233650-id":108},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":4,"slug":12},178,1,"Template","Faktur","faktur",{"id":14,"doc_module":9,"doc_module_name":10,"category_name":15,"show_sort_weight":4,"slug":16},192,"Formulir","formulir-192",{"id":18,"doc_module":9,"doc_module_name":10,"category_name":19,"show_sort_weight":4,"slug":20},180,"Media Sosial","media-sosial",{"id":22,"doc_module":9,"doc_module_name":10,"category_name":23,"show_sort_weight":4,"slug":24},179,"Poster","poster",{"id":26,"doc_module":9,"doc_module_name":10,"category_name":27,"show_sort_weight":4,"slug":28},176,"Presentasi","presentasi",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":4,"slug":32},177,"Resume","resume",{"id":34,"doc_module":9,"doc_module_name":10,"category_name":35,"show_sort_weight":4,"slug":36},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":38,"doc_module":9,"doc_module_name":10,"category_name":39,"show_sort_weight":4,"slug":40},183,"Umum","umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":42,"data":43},"ok",{"site_id":44,"language":45,"slug":46,"title":47,"keywords":48,"description":49,"schema_data":50,"social_meta":101,"head_meta":103,"extra_data":105,"updated_unix":107},113,"id","analysis-of-electronic-notification-letter-e-spt-facilities-on-taxpayer-compliance-read-online","ANALISIS FASILITAS ELEKTRONIK SURAT PEMBERITAHUAN (E-SPT) TERHADAP KEPATUHAN WAJIB PAJAK - read online","","Pajak berperan sebagai penerimaan utama APBN di Indonesia sehingga penelitian ini menelaah pengaruh fasilitas elektronik Surat Pemberitahuan (E-SPT) terhadap kepatuhan wajib pajak. Metode menggunakan pendekatan kuantitatif dengan analisis deskriptif serta regresi linear. Responden berjumlah 100 wajib pajak yang dipilih melalui simple random sampling. Instrumen berupa kuesioner skala Likert, dianalisis melalui uji validitas, reliabilitas, uji asumsi klasik, dan uji hipotesis. Hasil menunjukkan fasilitas pajak E-SPT berpengaruh terhadap kepatuhan pelaporan dan pembayaran pajak, dengan kebutuhan inovasi agar kepatuhan makin merata.",{"@graph":51,"@context":100},[52,68,83],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":35,"@type":58,"position":64},"https://docshare.wps.com/id/template/surat/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/analysis-of-electronic-notification-letter-e-spt-facilities-on-taxpayer-compliance-read-online/233650/",4,{"url":66,"name":47,"@type":69,"author":70,"headline":47,"publisher":73,"fileFormat":76,"inLanguage":45,"description":49,"dateModified":77,"datePublished":77,"encodingFormat":76,"isAccessibleForFree":78,"interactionStatistic":79},"DigitalDocument",{"name":71,"@type":72},"Gloria","Person",{"url":56,"name":74,"@type":75},"DocShare","Organization","application/pdf","2026-09-10",true,{"@type":80,"interactionType":81,"userInteractionCount":4},"InteractionCounter",{"@type":82},"ViewAction",{"@type":84,"mainEntity":85},"FAQPage",[86,92,96],{"name":87,"@type":88,"acceptedAnswer":89},"Apa tujuan penelitian analisis fasilitas E-SPT terhadap kepatuhan wajib pajak?","Question",{"text":90,"@type":91},"Penelitian bertujuan melihat pengaruh fasilitas elektronik Surat Pemberitahuan (E-SPT) terhadap tingkat kepatuhan wajib pajak dalam membayar dan melaporkan pajak.","Answer",{"name":93,"@type":88,"acceptedAnswer":94},"Metode apa yang digunakan dalam penelitian ini?",{"text":95,"@type":91},"Penelitian menggunakan pendekatan kuantitatif dengan analisis deskriptif serta regresi linear, dengan responden 100 wajib pajak dan kuesioner skala Likert.",{"name":97,"@type":88,"acceptedAnswer":98},"Bagaimana cara pengujian instrumen dan hipotesis dilakukan?",{"text":99,"@type":91},"Tahap analisis meliputi uji deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, lalu uji hipotesis untuk mengetahui pengaruh fasilitas E-SPT.","https://schema.org",{"og:url":66,"og:type":102,"og:title":47,"og:site_name":74,"og:description":49},"article",{"robots":104,"canonical":66},"index,follow",{"doc_id":106,"site_id":44},233650,1789079723,{"code":4,"msg":5,"data":109},{"doc_id":106,"user_id":110,"nickname":71,"user_avatar":111,"doc_module":9,"category_id":34,"category_name":35,"doc_title":47,"doc_description":49,"doc_content":112,"file_id":113,"file_url":114,"file_type":115,"file_size":116,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":117,"language":118,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":119,"faqs":120,"seo_title":121,"seo_description":49,"update_tm":107,"read_time":67},2336474459895,"https://ap-avatar.wpscdn.com/avatar/22000baeef7a5ed0655?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786071322749376916","Scientific Journal Of Reflection: ISSN 2615-3009  \nEconomic, Accounting, Management and Business Vol. 1, No. 1, January 2018  \nANALISIS FASILITAS ELEKTRONIK SURAT PEMBERITAHUAN (E-SPT) TERHADAP KEPATUHAN WAJIB PAJAK  \nIrwan Setiawan  \nUniversitas Pamulang, Banten  \nemail: [dosen00416@unpam.ac.id](dosen00416@unpam.ac.id)  \nABSTRACT  \nTax is the main element of state revenue, and national development is funded by taxes. Therefore, this research was conducted to see community participation in paying taxes. The research method uses quantitative with descriptive analysis approach and linear regression. The number of taxpayers used as respondents is 100 with a simple random sampling technique. The research instrument used a questionnaire with a Likert scale. The stages of the research consisted of descriptive analysis, validity test, reliability test, classic assumption test and hypothesis test. The results showed the tax facilities (E-SPT) affect the compliance of paying taxes. This finding suggests the role of community is very large towards tax revenue, but not all tax compliance, therefore, innovation is needed to make it easier to pay taxes.  \nKeywords : E-SPT Facility, Taxpayer Compliance  \nPENDAHULUAN  \nPajak memegang peranan penting dalam APBN. Hal tersebut dikarenakan pajak merupakan penerimaan utama dalam APBN di Indonesia. Tanpa adanya penerimaandari sekor pajak maka pembangunan di Indonesia tidak akan berjalan karena besarnya biaya yang diperlukan tidak akan bisa ditutupi oleh bantuan dan pinjaman luar negeri. Pemerintah Indonesia telah berupaya keras untuk meningkatkan penerimaan dari sektor pajak, salah satu cara yang dilakukan adalah dengan melakukan Tax Reform, yaitu pembaharuan sistem perpajakan (Agustiningsih & Isroah (2016) . Tax Reform dilaksanakan sejak tahun 1983, sebagaimana telah diubah dengan undang-undang Nomor 9 Tahun 1994 dan undang undang Nomor 16 Tahun 2000 tentang Ketentuan Umum dan Tata Cara Perpajakan, sistem pemungutan pajak di Indonesia berubah dari official assessment system menjadi self assessment system(Sarunan, 2016).  \nSelf assessment yang dianut dalam sistem perpajakan di Indonesia menuntut Wajib Pajak untuk bertanggung jawab atas penghitungan, pelaporan dan pembayaran pajaknya (Hardiningsi & Yulianawati, 2011) . Bentuk pertanggungjawaban itu terlihat dari keakuratan data yang dipaparkan dalam Surat Pemberitahuan (SPT), tanpa adanya usaha untuk memanipulasi nominal dan sumber penghasilan. Pertanggungjawaban itu  \nScientific Journal Of Reflection: ISSN 2615-3009  \nEconomic, Accounting, Management and Business Vol. 1, No. 1, January 2018  \nkemudian diwujudkan dalam bentuk kepatuhan dalam menyampaikan Surat Pemberitahuan (SPT) secara tepat waktu ke Kantor Pelayanan Pajak tempat Wajib Pajak tersebut terdaftar (Maria, 2014) . Namun permasalahan yang dihadapi oleh Wajib Pajak di Indonesia adalah belum siapnya masyarakat untuk diterapkan self assessment system karena belum cukupnya pengetahuan perpajakan, kesadaran, dan kejujuran Wajib Pajak. Sebagai konsekuensinya Direktorat Jenderal Pajak berkewajiban untuk melakukan pelayanan, pengawasan, pembinaan, dan penerapan sanksi perpajakan.  \nTabel 1. Target dan Realisasi Penerimaan Pajak  \n\n| Tahun | Target Penerimaan Pajak | Realisasi Penerimaan Pajak | Presentasi Penerimaan Pajak |\n| --- | --- | --- | --- |\n| 2011 | 528 triliun | 515,73 triliun | 97,61% |\n| 2012 | 661,4 triliun | 649,042 triliun | 98,12% |\n| 2013 | 1.016,2 triliun | 873,9 triliun | 99,3% |\n| 2014 | 1. 139,32 triliun | 1.021,8 triliun | 100,5% |\n| 2015 | 1. 139,32 triliun | 1.099,9 triliun | 96% |\n\nSumber: Badan Kebijakan Fiskal Kementerian keuangan Republik Indonesia dan badan Pusat Statistik Republik Indonesia (Dirjen Pajak, 2016)  \nDalam lima tahun terakhir penerimaan negara dari sektor pajak meningkat setiaptahunnya, meskipun belum memenuhi target yang diharapkan oleh pemerintah. Namun meningkatnya penerimaan pajak ini perlu diapresiasi serta dievaluasi sehingga ke depannya dapat me","cbCaiouMjjK332la","https://ap.wps.com/l/cbCaiouMjjK332la","pdf",97817,10,"Indonesian","# ABSTRAK\n# PENDAHULUAN\n## Peran pajak dalam APBN\n## Self assessment dan kepatuhan\n## E-SPT sebagai fasilitas pelaporan\n# Tabel 1. Target dan Realisasi Penerimaan Pajak\n## Data penerimaan pajak 2011-2015\n# Pembahasan tentang kemudahan E-SPT","[{\"question\":\"Apa tujuan penelitian analisis fasilitas E-SPT terhadap kepatuhan wajib pajak?\",\"answer\":\"Penelitian bertujuan melihat pengaruh fasilitas elektronik Surat Pemberitahuan (E-SPT) terhadap tingkat kepatuhan wajib pajak dalam membayar dan melaporkan pajak.\"},{\"question\":\"Metode apa yang digunakan dalam penelitian ini?\",\"answer\":\"Penelitian menggunakan pendekatan kuantitatif dengan analisis deskriptif serta regresi linear, dengan responden 100 wajib pajak dan kuesioner skala Likert.\"},{\"question\":\"Bagaimana cara pengujian instrumen dan hipotesis dilakukan?\",\"answer\":\"Tahap analisis meliputi uji deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, lalu uji hipotesis untuk mengetahui pengaruh fasilitas E-SPT.\"}]","ANALISIS FASILITAS ELEKTRONIK SURAT PEMBERITAHUAN (E-SPT) TERHADAP KEPATUHAN WAJIB PAJAK - read online | PDF"]