Information Technology Services and Perception that Affects Efficiency Filing Personal Income Tax Via The Electronic System in the Region Revenue Department 3

Abstract

          This study is a quantitative study with the purpose of studying information technology services and perceptions that affect the efficiency of filing personal income tax returns via the electronic system in Region Revenue Department 3. The sample group was 400 individuals who had to file personal income tax returns in Region Revenue Department 3. Taro Yamane's formula was used to determine the sample size and data was collected from a questionnaire was used as a tool for collecting data using statistics, namely, IOC value, questionnaire reliability value, mean, standard deviation, and multiple regression analysis.
          The results of the study found that 1) Information technology services knowledge positively affects the efficiency of filing personal income tax returns through electronic systems in timeliness and providing information technology services in the Service process has a positive effect on the efficiency of filing personal income tax returns via the electronic system on timeliness, convenience, expenses, correctness, and completeness. 2) Perception about filing personal income tax returns in knowledge and understanding of taxes, user trust aspect risk acceptance positively affects the efficiency of filing personal income tax returns via the electronic system on timeliness, expenses, and completeness. Perception about filing personal income tax returns Knowledge, understanding of taxes, and acceptance of information technology positively affect the efficiency of filing personal income tax returns via the electronic system on expenses and completeness. Perception about filing personal income tax returns public relations. It positively affects the efficiency of filing personal income tax returns via the electronic system regarding timeliness and correctness. Perception about filing personal income tax returns Knowledge and understanding of taxes It has a positive effect on the efficiency of filing personal income tax returns via the electronic system on correctness and perception about filing personal income tax returns user trust aspect has a positive effect on the efficiency of filing personal income tax returns via the electronic system on convenience.