Perbedaan Persepsi Generasi X & Y Atas E-Filing

  • Teguh Kurniawan
  • Theresia Woro Damayanti
DOI: https://doi.org/10.35838/jrap.2019.006.01.11
Abstract views: 779 | PDF downloads: 405
Keywords: company value, liquidity leverage, activity, profitability, dividend Policy

Abstract

ABSTRACT

E-filing usage as a means of tax obligation fulfillment is a convenient service provided by the government, specifically the Directorate General of Taxes.  But in reality, e-filing usage is not considered optimal, especially at this time when most of the Y generation who can be said to be accustomed and able to use technology have become taxpayers. So, this research aims to analyze the perceptions of Y generation by comparing the perceptions of X generation to e-filing usage as a means of tax obligations fulfillment. This research uses primary data obtained directly from individual taxpayers in Salatiga city who use e-filing. The method of this research are descriptive statistics and Mann Whitney U test.  The research shows that there are differences perception between X and Y generations to e-filing usage as a means of tax obligations fulfillment. Where the most of Y generations is easier, shows their positive attitude and has no difficulty in using e-filing compared to X generations. But both generations show their satisfaction tend to be the same towards the use of e-filing as a means of tax obligation fulfillment.

ABSTRAK

Penggunaan e-filing sebagai sarana pemenuhan kewajiban perpajakan, merupakan bentuk fasilitas dan kemudahan yang diberikan Pemerintah dalam hal ini Direktorat Jendral Pajak. Namun pada kenyatannya penggunaan e-filing dinilai belum optimal, terlebih pada saat ini sebagian besar Generasi Y yang dapat dikatakan terbiasa dan mampu menggunakan teknologi sudah menjadi Wajib Pajak. Sehingga, penelitian ini bertujuan untuk menganalisis persepsi generasi Y dengan membandingkan persepsi generasi X terhadap penggunaan e-fiing sebagai sarana pemenuhan kewajiban perpajakan. Penelitian ini menggunakan data primer yang diperoleh langsung dari Wajib Pajak orang pribadi di kota Salatiga yang menggunakan e-filing. Desain penelitian yang digunakan ialah statistik deskriptif dan uji beda. Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi antara generasi X dan Y terhadap penggunaan e-filing sebagai sarana pemenuhan kewajiban. Dimana sebagian besar generasi Y lebih mudah, menunjukkan sikap positif dan tidak mengalami kesulitan dalam menggunakan e-filing dibandingkan dengan generasi X. Namun baik generasi X dan Y menunjukkan kepuasan mereka yang cenderung sama terhadap penggunaan e-filing sebagai sarana pemenuhan kewajiban perpajakan.

JEL Classification: M41, F38

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Published
2019-06-10
How to Cite
Kurniawan, T., & Woro Damayanti, T. (2019). Perbedaan Persepsi Generasi X & Y Atas E-Filing. Jurnal Riset Akuntansi & Perpajakan (JRAP), 6(01). https://doi.org/10.35838/jrap.2019.006.01.11
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Articles