THE EFFECT OF E-FILING IMPLEMENTATION, LEVEL OF …

THE EFFECT OF E-FILING IMPLEMENTATION, LEVEL OF

TAXPAYER UNDERSTANDING AND SATISFACTION ON

PUBLIC SERVICE TOWARDS TAXPAYER COMPLIANCE

SKRIPSI

By

Dhisar Pranindya Dewa Brata

(008201400026)

Presented to

The Faculty of Business, President University

In partial fulfillment of the requirements

for

Bachelor Degree in Accounting.

President University

Cikarang Baru – Bekasi

Indonesia

2018

i

THE EFFECT OF E-FILING IMPLEMENTATION, LEVEL OF

TAXPAYER UNDERSTANDING AND SATISFACTION ON

PUBLIC SERVICE TOWARDS TAXPAYER COMPLIANCE

SKRIPSI

By

Dhisar Pranindya Dewa Brata

(008201400026)

Presented to

The Faculty of Business, President University

In partial fulfillment of the requirements

for

Bachelor Degree in Accounting.

President University

Cikarang Baru – Bekasi

Indonesia

2018

ii

PANEL OF EXAMINERS APPROVAL SHEET

Herewith, the panel of examiners declare that the skripsi entitled “The Effect

of E-filing Implementation, Level of Taxpayer Understanding and Satisfaction

on Public Service towards Taxpayer Compliance” submitted by Dhisar Pranindya

Dewa Brata majoring in Accounting, Faculty of Economics was assessed and proved

to have passed the Oral Examination on May 2018.

Chair Panel of Examiner

Andi Ina Yustina, M. Sc., CIBA., CMA.

Examiner 1

Drs. Gatot Imam Nugroho Ak., MBA., CA.

Examiner 2

Dr. Josep Ginting, CFA.

Examiner 3

iii

CONSENT FOR INTELLECTUAL PROPERTY RIGHT

Title of skripsi: “The Effect of E-filing Implementation, Level of Taxpayer

Understanding and Satisfaction on Public Service towards Taxpayer

Compliance”

1. The Author hereby assigns to President University the copyright to the

Contribution named above whereby the university shall have the exclusive right

to publish the Contribution and translations of it wholly or in part throughout the

world during the full term of copyright including renewals and extensions and all

subsidiary rights.

2. The Author retains the right to re-publish the preprint version of the Contribution

without charge and subject only to notifying the university of the intent to do so

and to ensuring that the publication by the university is properly credited and that

the relevant copyright notice is repeated verbatim.

3. The Author retains moral and all proprietary rights other than copyright, such as

patent and trademark rights to any process or procedure described in the

Contribution.

4. The Author guarantees that the Contribution is original, has not been published

previously, is not under Consideration for publication elsewhere and that any

necessary permission to quote or reproduce illustrations from another source has

been obtained (a copy of any such permission should be sent with this form).

iv

5. The Author guarantees that the Contribution contains no violation of any existing

copyright or other third-party right or material of an obscene, indecent, libellous

or otherwise unlawful nature and will indemnify the University against all claims

arising from any breach of this warranty.

6. The Author declares that any named person as co-author of the Contribution is

aware of this agreement and has also agreed to the above warranties.

Name Dhisar Pranindya Dewa Brata

Date 22th

May 2018

Signature

v

DECLARATION OF ORIGINALITY

I hereby declare that the skripsi entitled “The Effect of E-filing

Implementation, Level of Taxpayer Understanding and Satisfaction on Public

Service towards Taxpayer Compliance” is originally written by myself based on

my own research and has never been used for any other purpose before. I, therefore,

request for Oral Defense of the Skripsi.

Cikarang, Indonesia, 20 January 2018

Researcher,

Dhisar Pranindya

(008201400026)

vi

PLAGIARISM CHECK

vii

viii

ix

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ACKNOWLEDGEMENT

First of all, I would like to thank Allah and praise Him with all my heart

because of His guidance, I could finish this research during the time given to me. The

research entitled with “The Effect of E-filing Implementation, Level of Taxpayer

Understanding and Satisfaction on Public Service towards Taxpayer

Compliance” is created in order to fulfill the requirement for graduation and to

obtain the bachelor degree in economics faculty majoring in Accounting in President

University. However, I realize that this research could not be finished without the

supports and helps from family, friends, lecturers, and many more. Therefore, me as

the researcher want to give thanks to:

1. Allah SWT and Both of my parents, Mr. Praeko Subroto and Mrs. Titik Herlina.

My sister Nandira Pramesthi, My Brother Keenang Raihan, My partner Arisda

Agustina and all of my family member. Thank you for your supports and prayers

and any other things that are related to the making of this research.

2. Mr. Josep Ginting as my advisors who want to give her patience and time for

advising me during the skripsi’s establishment.

3. All of accounting lecturer in President University for their supports and helps

direct or indirectly to the establishment of this skripsi.

4. The Dean of Faculty of Business, the Head of Accounting Study Program, and

the Staffs of Accounting Study Program in President University for their

supports indirectly through the chance of making this skripsi.

xi

5. My bestfriend Muammar Qadafi and Siti Aisyah who helped me to do analysis,

problems, paraphrase and give me best support. Audinno Ratyana Putra who

helped me and praying for me when I panic before defense and thanks to

Rumpayyyy and Alhamdulillah to support me to do the thesis.

6. Special Thanks to my Supervisor (Tax Office Bekasi Barat) Mrs. Irma Febriani,

Mrs. Nensy Herlina to guide me to find the fenomena and also support me to do

the thesis.

7. My friends from Rumpayyyy, Jessica Halim, Siti Aisyah, Dhea Rizky, Nadea

Sisitha, Reno Puji Astuti, Ulfa Oktiawati, Melky Prapta, Alvina Victoria, for

giving me spirit to do this skripsi and have fun to do it.

8. My friends from KPP Pratama Bekasi Barat, Misza Suratno, Abdul Malik. From

STAN ( Sekolah Tinggi Akuntansi Negara ) Nanda Arya Putra, Yadhie Delsa,

Galih Satriya, Binsar Sinaga.

9. My friends from Senior High School, Natasya Aristyani Zega who always asked

me when to do my defense.

10. All of my friends in Accounting major in President University especially in

Taxation concentration which the names cannot be mentioned one by one.

11. The others who cannot be mentioned one by one, thank you for all your supports

and helps.

xii

TABLE OF CONTENT

SKRIPSI TITLE .................................................................................................... i

PANEL OF EXAMINER APPROVAL SHEET ................................................ ii

CONSENT FOR INTELLECTUAL PROPERTY RIGHT ............................. iii

DECLARATION OF ORIGINALITY ................................................................ v

PLAGIARISM CHECK ...................................................................................... vi

ACKNOWLEGEMENT ........................................................................................ x

TABLE OF CONTENT ...................................................................................... xii

LIST OF TABLES .......................................................................................................... xv

LIST OF FIGURE ......................................................................................................... xvi

ABSTRACT ....................................................................................................... xvii

INTISARI ......................................................................................................... xviii

CHAPTER I INTRODUCTION .................................................................. 1

1.1 Background of the Study .............................................................................. 1

1.2 Research Question ........................................................................................ 4

1.3 Research Objective....................................................................................... 5

1.4 Significance of the Study ............................................................................. 5

1.4.1 Theoretical benefit ........................................................................... 5

1.4.2 Practical benefit ................................................................................ 5

1.5 Organizational of the study ......................................................................... 6

CHAPTER II LITERATURE REVIEW .................................................... 8

2.1 Taxpayer Compliance ............................................................................................ 8

2.2 E-filing implementation ........................................................................................ 10

2.3 Level of taxpayer understanding ........................................................................... 11

2.4 Satisfaction on public service ............................................................................... 12

xiii

2.5 Hypothesis Development ...................................................................................... 12

2.5.1 The influence of e-filing implementation towards compliance ................ 12

2.5.2 The influence of taxpayer undersanding towards compliance .................. 13

2.5.3 The influence of satisfaction on public service towards compliance ........ 14

2.6 Research Model .................................................................................................... 15

CHAPTER III RESEARCH METHODOLOGY ................................................. 16

3.1 Sampling and Procedure ....................................................................................... 16

3.2 Research Instrument .............................................................................................. 17

3.3 Variable Measurement .......................................................................................... 18

3.3.1 Independent variable ................................................................................. 18

3.3.2 Dependent variable ................................................................................... 19

3.3 Statistical Analysis ................................................................................................ 19

CHAPTER IV DATA ANALYSIS AND INTERPRETATION OF RESULTS 20

4.1 Data Description ................................................................................................... 20

4.2 Analysis of the Measurement Model (Outer Model) ............................................ 21

4.2.1 Convergent Validity Test .......................................................................... 21

4.2.2 Discriminant Validity Test ........................................................................ 24

4.2.3 Reliability Test .......................................................................................... 25

4.3 Structural Model Analysis (Inner Model) ............................................................. 26

4.3.1 Determinant Coefficient Test (R-Squared) ............................................... 26

4.3.2 Effect Size ................................................................................................. 26

4.4 Hypothesis Test ..................................................................................................... 27

4.5 Discussion ............................................................................................................. 29

CHAPTER V CONCLUSION AND RECOMMENDATION ............................ 31

xiv

5.1 Conclusion ............................................................................................................ 31

5.2 Limitation and Recommendation .......................................................................... 32

5.2.1 Limitation ................................................................................................. 32

5.2.2 Recommendations .................................................................................... 32

REFERENCES ................................................................................................................ 34

APPENDICES ................................................................................................................. 37

xv

LIST OF TABLES

Table 4.1. Respondents Characteristic by Gender

Table 4.2. Respondents Characteristic by Age

Table 4.3. Convergent Validity Test

Table 4.4. AVE and Composite Reliability

Table 4.5. Cross Loading

Table 4.6. Reliability Test

Table 4.7. Determinant Coefficient Test

Table 4.8. Effect size

xvi

LIST OF FIGURE

Figure 1.1 Data from Laporan Kinerja Direktorat Jenderal Pajak

Figure 4.1 Hypothesis Test

xvii

ABSTRACT

This research is aimed to determine the effect of E-filing implementation, Level of

taxpayer understanding and Satisfaction on public service towards taxpayer compliance.

This research is a quantitative research. The object of this study is an Individual Taxpayer

who used e-Filing in Indonesia.

The research sample is determined based on purposive sampling method. The data

collected using a primary method which obtained through a questionnaire. The sample

collected through online questionnaire of 214 respondents. This research has been done

through Structural Equation Model (SEM) with Partial Least Square (PLS) approach by

SmartPLS 3.0 software.

The results of this study shows that E-filing implementation has a moderate positive

influence on tax compliance. Level of taxpayer understanding has a strong positive influence

towards taxpayer compliance. Satisfaction on public service has a weak positive influence

towards taxpayer compliance.

The purpose of this study is to provide information related to the information about the

effect of e-filing implementation, level of taxpayer understanding and satisfaction on public

service towards tax compliance and provide the information in fields of taxation and become

reference for future researcher that want to conduct a similar research.

Keyword: E-filing Implementation, Level of Taxpayer Understanding,

Satisfaction on Public Service, Taxpayer Compliance

xviii

INTISARI

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan E-filing, Tingkat

pemahaman wajib pajak dan Kepuasan terhadap pelayanan publik terhadap kepatuhan

wajib pajak. Penelitian ini merupakan penelitian kuantitatif. Objek penelitian ini adalah

Wajib Pajak Orang Pribadi yang menggunakan e-Filing di Bekasi.

Sampel penelitian ditentukan berdasarkan metode purposive sampling. Data

dikumpulkan menggunakan metode primer yang diperoleh melalui kuesioner. Sampel

dikumpulkan melalui kuesioner online dari 214 responden. Penelitian ini dilakukan melalui

Structural Equation Model (SEM) dengan pendekatan Partial Least Square (PLS) oleh

perangkat lunak SmartPLS 3.0.

Hasil penelitian ini menunjukkan bahwa penerapan E-filing memiliki pengaruh positif

yang moderat terhadap kepatuhan pajak. Tingkat pemahaman wajib pajak memiliki

pengaruh positif yang kuat terhadap kepatuhan wajib pajak. Kepuasan terhadap layanan

publik memiliki pengaruh positif yang lemah terhadap kepatuhan wajib pajak.

Tujuan penelitian ini adalah untuk memberikan informasi yang berkaitan dengan

informasi tentang pengaruh penerapan e-filing, tingkat pemahaman wajib pajak dan

kepuasan terhadap pelayanan publik terhadap kepatuhan pajak dan memberikan informasi

di bidang perpajakan dan menjadi acuan bagi peneliti selanjutnya yang menginginkan untuk

melakukan penelitian serupa.

Kata kunci : Penerapan E-Filing, Tingkat Pemahaman Wajib Pajak, Kepuasan

pada Pelayanan Publik, Kepatuhan Wajib Pajak

1

CHAPTER I

INTRODUCTION

1.1 Background of the Study

In the process of development for the welfare of the people in Indonesia, the

government requires funds to actualize. One of the state revenue to finance the

development process is tax. Tax is a compulsory contribution to the state which is

payable by any individual or entity that is enforced based on the law, without any

direct benefit in returnand is used for the maximum welfare of the people (Law

number 28 No. 2007 of General Provisions and Tax procedures). Taxes are one of

the largest source of income to finance the needs of the nation that being collected

coercively. Within APBN 2017 the government has a target for state revenue in

the amount of Rp1.750,3 trillion which 85,6% (1.498,9 trilion) from tax revenue,

14,3% (250 trillion) from PNBP (Non-Tax Revenue) and 0,1% (1,4 trillion) is

from grant as shown at the Figure 1.1 (www.kemenkeu.go.id). In 2017, DGT

(Directorate General of Taxes) reach more than reach 70 percent of the tax

revenue target that is equal to 1.283,57 trillion (www.pajak.go.id). Hence, to

increase taxes the government should generate an optimal strategy. The

government expected to raise the target of tax revenue. To boost the tax revenue

target, government should have a reliable strategy.

http://www.kemenkeu.go.id/

http://www.pajak.go.id/

2

However, the implementation of the taxation is far from optimal because there

are many taxpayers that less comply of taxes. Since 2015, taxpayers registered in

the annual report of Directorate General of Taxes (DGT) hits 33.336.122

taxpayers, and the compliance ratio of annual tax return 60,42% in 2015, 63,15%

in 2016, increase 2,73% (www.pajak.go.id). According to Sri Mulyani (2017)

“Indonesia's tax ratio was at 11%, this ratio is the lowest ratio available in the

world. In order to increase the tax ratio, it requires compliance and people

awareness about taxes to advance the state of Indonesia. If taxpayers comply to

pay taxes, state revenues will increase”. The tax collection system carried out by

the government is official assessment system, self assessment system, and

witholding system. In general, taxes that collected directly or indirectly will be

returned to a people in Indonesia for constructing infrastructure, services, health,

and education.

However, people awareness in paying tax regularly and correctly still not

enough. It can be measured by the number of taxpayers that not comply of taxes

or taxpayers that avoiding the tax. Therefore, taxpayer understanding is very

important to increase the awareness of taxpayer in paying taxes. Level of taxpayer

understanding need to be discussed because it is one of the potential factor for

government to increase tax revenue (Mutia, 2008).

Besides that, taxpayer’s understanding also has influence in term of

compliance. Taxpayer which not understand about tax laws are clearly become

taxpayer who not comply. It is clear that the more understand taxpayer about the

http://www.pajak.go.id/

3

tax laws, the more understand sanctions that will be accepted by the taxpayer if

they ignore their tax obligations (Hardiningsih, 2011). Syahril (2005) has found

level of taxpayer understanding has a positive and significant impact towards

compliance.

Beside from the issue of taxpayer understanding, the public service is one of

the factors influencing the compliance of the taxpayers. Satisfaction on public

service is important to increase tax compliance, public services such as state

infrastructure, health, education, security that built by the government from the

revenue of the state. Satisfaction with public service has a strong positive effect

on willingness to comply (Bergman, 2002). In order to increase taxpayer

satisfaction on public service, government must also have a program, to ease

taxpayers in term of doing his commitment to pay the taxes. Hence, it can meet

the target of tax revenue. Along with the technological development, Information

technology also facilitates taxpayer to pay their obligations. In realizing

modernization of tax in reporting the tax, Directorate General of Taxes launch e-

filing as supported by regulation number PER-41/PJ/2015 about safety and

comfort of using online tax services. Tax e-filing is one of the government

services that aims to provide effectiveness and easiness when filling and

submitting tax return (SPT) via online or website. Other than that, before DGT (

Directorate General of Taxes) issues e-filing, in 2017 taxpayer submit their tax

return (SPT) manually or use Dropbox which result in long queue at the tax office

which cause both parties to feel ineffective, taxpayer and tax officer. Furthermore,

4

the documents that pilled up and eventually disappear or not recorded because the

data is not valid. With the existence of e-filing eliminates all the problem, but it

still exist the deficiency of e-filing like an old taxpayer not able to use the internet

and prefer to submit the tax return manually. The other deficiency of e-filing is

for internal (tax officer) sometimes the website error or down. (Nurhidayah, 2015)

has found the implementation of E-filing has a positive and significant impact

towards compliance. Although various policies have been carried out by the

government in managing the taxation sector, the taxes in its collection system still

experiencing various obstacles and barriers derived mainly from the taxpayers

themselves (Sani & Habibie, 2017).

According to the problem above the researcher interest to analyze about the

effect of e-filing implementation, taxpayer understanding and satisfaction on

public service towards taxpayer compliance. In the form of thesis titled “The

Effect of E-Filing Implementation, Level of Taxpayer Understanding and

Satisfaction On Public Service Towards Taxpayer Compliance”.

1.2 Research Questions

Based on the research background above, this research question will be as follow:

1. Does the implementation of e-filing affect taxpayer compliance?

2. Does taxpayer understanding affect taxpayer compliance?

3. Does Satisfaction on Public Service affect taxpayer compliance?

5

1.3 Research Objective

Based on research question above, the researcher analyzed the impact of

implementation of e-filing, taxpayer understanding, and satisfaction on Public

Service to tax compliance, this research was conducted to :

1. To find out the positive influence of implementation of e-filing and tax

compliance

2. To find out the positive influence of taxpayer understanding and tax

compliance.

3. To find out the positive influence of satisfaction on Public Service and tax

compliance.

1.4 Significance of the research

There are several benefit that can be achieved in this research such as:

1.4.1 Theoretical Benefit

Theoretically, this research may help understand whether the implementation

of e-filing, taxpayer understanding, and satisfaction on public service

influence the tax compliance. This study is expected to provide the

information in fields of taxation and become reference for future researcher

that want to conduct a similar research.

1.4.2 Practical Benefit

Practically, this research is expected to provide assistance to the Directorate

General of Tax (DGT) as a proof and evaluation materials for government in

6

order to give the best service. Besides that, this research provide the

information about the effectiveness of e-filing implementation, level of

taxpayer understanding and satisfaction on Public Service towards tax

compliance.

1.5 Organization of the Study

CHAPTER I INTRODUCTION

This chapter contains the background of the study. The research background explains

the background and phenomenon about the effect of e-filing implementation,

taxpayer understanding and satisfaction on public service towards taxpayer

compliance. After the background is being developed, further discussed is about the

formulation of the problem, the research objectives, the significance of research, also

organization of the study.

CHAPTER II LITERATURE OF REVIEW

This chapter contains a relevant theories that will be discussed in this research. The

theory to be discussed in this chapter is the e-filing implementation, level of taxpayer

understanding, and satisfaction on public service. The theory will be discussed based

on the previous studies, and the literature review. Also, this chapter explains the

development of relationship between the variables which is include in the research

hypothesis.

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CHAPTER III METHODOLOGY

This chapter is the explanation about the method that was used in this research. Also

will be discusses more detail about research design, definitions of operational

variable, population and samples, and how the data obtained from this study. The

most important is on the techniques of data analysis. Researcher uses questionnaire as

the instruments to collect the data. The data obtained through the online survey which

is google docs. Researcher uses Structural Equation Model (SEM) with Partial Least

Square (PLS) approach to test the hypothesis.

CHAPTER IV ANALYSIS OF DATA AND RESULTS

This chapter contains a general description of the respondent demographics that

become the sample in this research. The sample will be analyzed and processed along

with the results and the discussions of this research that has been done using

SmartPLS. To explain the results, this chapter will use measurement analysis (outer

model & inner model), hypothesis testing, and interpretation of the results of research

that has been done.

CHAPTER V CONCLUSIONS AND RECOMMENDATIONS

This chapter contains the conclusions of the results, the implications and suggestions

that concerned with the research. This is also the last chapter that explains the results

briefly regarding the research.

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CHAPTER II

LITERATURE OF REVIEW

2.1 Taxpayer Compliance

According to (Nurmantu, 2005) tax compliance is a condition where

the taxpayer meets all their tax obligations. Thus, good taxpayers are obedient

taxpayers and fulfill and implement taxation obligations in accordance with

the provisions of tax laws and regulations. (Nurhidayah, 2015) defines

taxpayer compliance as when a taxpayer meets all tax obligations and

exercises his taxation rights, tax obligations include registering, calculating

and paying tax payable and reporting a tax return (SPT). Based on the

regulation of the Minister of Finance RII92/PMK.03/2007 Article Number 28

year 2007 (http://www.sjdih.depkeu.go.id), a taxpayer with certain criteria

hereinafter referred to as a comply taxpayer is a taxpayer who meets the

following requirements:

1. On time when submitting tax return (SPT)

a. Delivering the Annual tax return in the last 3 (three)

years

b. In the final year of reporting the late of monthly SPT

not more than 3 (three) tax periods for each type of

taxes and consecutively

http://www.sjdih.depkeu.go.id/

9

c. the late monthly SPT reported not exceeding the time

limit from the report next monthly SPT

2. Has no tax payable for all types of taxes as of 31 December of

the year preceding the stipulation as a compliant taxpayer

a. Unless you have permission to repay or delay the

payment of taxes

b. Excludes tax payable that has not exceeded the deadline

for repayment.

3. The financial statements audited by a Public Accountant or a

government financial Audit Board of Indonesia(BPK) with

unqualified opinion for 3 (three) consecutive years shall be

a. Arranged in long form report

b. Present a reconciliation of commercial and fiscal

income statement and loss to a Taxpayer who is

required to submit an Annual Tax Return

4. Never been convicted for committing criminal offenses in the

field of taxation based on court decisions that have had

permanent legal force in the last 5 (five) years.

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2.2 E-Filing Implementation

E-Filing can be defined as an electronic service of tax return (SPT) for

both Individual taxpayer and agency (company, organization) to Directorate

General of Taxes through an Application Service Provider (ASP) by utilizing

online internet communication line and real time, so taxpayer does not have to

print all report forms and wait for receipt manually (Kirana, 2010). The

Directorate General of Taxes offers to provide excellent service to the

taxpayer and make innovations on the service. One of the innovations

undertaken by the Directorate General of Taxes is by administering the

reporting administration of sector. The Directorate General of Taxes

establishes a simpler system called E-Filing, The Taxpayer can report their

SPT 24 hours for 7 days, which mean taxpayer can report their SPT even on

holiday (Agustiningsih, 2016).

With the implementation of E-Filing system, e-filing system is

expected to facilitate and speed up the taxpayer in the delivery of tax returns

because Taxpayers do not need to come to the Tax Office for data

transmission SPT, with ease and simpler process in tax administration is

expected to increase in taxpayer compliance (Nurhidayah, 2015). With the

presence of e-filing may reduce the costs incurred from the use of paper

(paperless) and also E-Filing system is very useful for taxpayer who want to

report taxes for busy reason.

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According to (Abdurrohman, Domai, & Shobaruddin, 2015) E-Filing

can eliminate the factors that affect the level of taxpayer compliance in

carrying out its tax obligations. An old taxpayers are not able to fill the e-

filing because they prefer to report SPT manually in the tax office, this is due

to lack of understanding about internet. E-filing system also reduce the direct

interaction between taxpayer and tax officer, so the potential of corruption,

collusion and nepotism can be prevented, and reduce the tax evasion.

2.3 Level of Taxpayer Understanding

The level of understanding can be define as an intensive process of

knowledge enhancement by an individual and how far he or she understands a

problem that want to be known (Mutia, 2008). Level of taxpayer

understanding need to be discuss since it become one of the potential factor

for government to improve the taxpayer compliance. According to (Syahril,

2005) The level understanding of taxpayer on tax regulations affect the

compliance of taxpayer in paying taxes, the higher level of knowledge and

understanding of taxpayer to the tax laws, the higher the possibility of

taxpayer to comply with the regulation. Taxpayer understanding of taxation

regulations is the way taxpayers in understanding about the existing tax

regulation instead, taxpayer which not understand the tax regulations are

clearly likely to become disobedient taxpayers (Lovihan, 2012) .

12

2.4 Satisfaction on Public Service

Increasing quality of public service will increase satisfaction with the

public sector which in turn ultimately will lead to increased trust in

government (Van de Walle & Bouckaert, 2003). Public satisfaction can be

define as a very important factor and determine the success of a business

entity because the citizen is the consumer of the products it produces.

Products produced by Directorate General of Taxes are like Infrastructure,

security, health, education etc. Therefore, the business entity must be able to

meet the needs and desires of the citizen so as to achieve the satisfaction of

the citizen and further in the future the loyalty of the citizen can be achieved

(Mote, 2008). Means, if the public service was meet the citizen needs and

desire, the citizen will trust the government it will generate the loyalty to

government and indirectly the citizen will comply.

2.5 Hypothesis Development

The influence of E-filing implementation towards Compliance

E-Filing is the topic that interesting for the researcher to be discuss,

since implementation of the tax is far away from optimal because there are

many taxpayers which not dutiful. The implementation of E-filing system, it

is expected to provide comfort and convenience for taxpayer in preparing and

13

submitting tax return (SPT) because it can be sent anytime and anywhere so

as to minimize the cost and time used by taxpayer to calculate, filling and

submission of tax return (SPT) (Nurhidayah, 2015). According to

(Nurhidayah, 2015) with the implementation of E-filing system is expected to

provide comfort and satisfaction to the taxpayer so it can increase taxpayer

compliance. Therefore, E-filing has positive effect to increasing the taxpayer

compliance. So, the better implementation of e-filing then, taxpayer

compliance will increase.

H1: Implementation of E-filing significantly influences the taxpayer

compliance.

The influence of taxpayer understanding on Compliance

(Syahril, 2005) stated that without basic knowledge and understanding

of taxes, the taxpayer will not respond to the country needs and development

derived from the provision of the tax laws. Taxpayer understanding about

taxation in the form of tax information and tax laws will increase the

awareness of taxpayers in paying tax obligations (Ardi, Trimurti, & Suhendro,

2016). Therefore, the taxpayer should understand the importance of taxation

regarding infrastucture and state needs to increase the awareness of taxpayer

in paying tax obligations which leads to be a compliance taxpayer as stated in

the regulation of the Minister of Finance RII92/PMK.03/2007 December 28,

14

2007. The higher the level of taxpayer understanding then, the level of

taxpayer compliance in meeting their obligations will also be higher (Syahril,

2005). According to (Syahril, 2005) the higher the level of knowledge and

understanding of taxpayers against taxation regulations, the less possibility

taxpayers to violate the regulation, thereby increasing the level of taxpayer

compliance.

H2: Level of well educated taxpayer has a positive effect to the

taxpayer compliance

The infuence of Satisfaction on Public Service towards Tax Compliance

Satisfaction with public service has a strong positive effect on

willingness to comply (Bergman, 2002). Thus, the taxpayer satisfied with the

public service will certainly have an effect on taxpayer compliance, it means

if the taxpayer is not satisfied with the public service it will affect the

taxpayers who are less comply. If taxpayers satisfied with public services

then, they will comply. The effects of satisfaction with social service and tax

compliance would be best examined with a longitudinal panel study of

taxpayers such data is unfortunately unavailable (Bergman, 2002). The

development of quality of public service delivery will increase satisfaction

with the public sector, in the end will lead to increased trust in government

(Van De Walle & Bouckaert, 2003). if the public service was meet the citizen

15

needs and desired, the citizen will trust the government it will generate the

loyalty to government and indirectly the citizen will comply. Therefore, this

research is expected to find out the positive relationship between Satisfaction

on public service toward taxpayer compliance.

H3: Satisfaction on Public Service has a positive effect on taxpayer

compliance

2.6 Research Model

Figure 2.1. Research Model

e-Filing Implementation

(Independent Variable)

Tax Compliance

(Dependent Variable)

Satisfaction on Public Service


Level Of Taxpayer Understanding


H2

16

CHAPTER III

RESEARCH METHODOLOGY

3.1 Sampling and Procedure

This research was released by purposiveness sampling technique. Purposive

sampling is one of the sampling techniques that is often used in research. Purposive

sampling using intentional sampling technique. Means that the researcher should

determine their own samples that have done taken because there are certain

considerations. The purposive sampling technique, also called judgment sampling, is

the deliberate choice of an informant due to the qualities the informant possesses

(Tongco, 2007). According to (Sekaran & Bougie, 2013) Purposive sampling is

confined to specific types of people who can provide the desired information, either

since they conform to some criteria set by researcher.. The criteria of sampling in this

research are the taxpayer that using e-filing and the population in this study is the

taxpayer that using e-filing who lives in Bekasi. According to Hair, B. B, (2010) in

order to know how much the population of sample it required 5 respondents to fill out

the question. Thus, since this research is using 35 items of questioner, the minimal

sample must be use is 5 x 35 = 175 samples.

17

3.2 Research Instrument

Researcher used Primary data in this research. Primary data is data or

information that obtained first-hand by the researcher on the variables of interest for

the specific purpose of the study (Sekaran & Bougie, 2013). In this study the

researcher using quantitative research method. According to (Musianto, 2002)

Quantitative research is the approach in the proposed research, process, hypothesis,

down to the field, data analysis and data conclusions up to writing using measurement

aspects, calculations, formulas and numerical data certainty. The measurement aspect

in this research is using questionnaire. Questionnaire is preformulated written set of

question that should be filled out by respondents and recorded their answers (Sekaran

& Bougie, 2013). Questionnaire was constructed wherein the people were asked to

rank the importance of each benefit derived from conservation (Tongco, 2007).

This study is using an electronically questionnaire to ease the researcher of the

distribution of questionnaires, which distributed through LinkedIn to respondent and

arrange to a specific target to avoid the bias. The first part of questionnaire is about

respondent demographic question that asked about Gender and Age using multiple

choices. The second part is about questionnaire for each variable that using a likert

scales to measure all items of questionnaire. Likert scale is designed to examine how

strongly subjects agree or disagree with statements on a five point scale : 1 = Strongly

disagree, 2 = Disagree, 3 = Neither agree nor disagree, 4 = Agree, 5 = Strongly Agree

(Sekaran & Bougie, 2013).

18

3.3 Variable Measurement

3.3.1 Independent Variable

In this study, there several variables in Independent Variable,

which are E-Filing Implementation, Level of taxpayer understanding,

Satisfaction on Public Service. Independent variable is defined as the

factor that influence the dependent variables in either a positive or

negative way (Sekaran & Bougie, 2013). The variable of E-Filing

Implementation, Level of taxpayer understanding and Satisfaction on

Public Service are measured by using likert scales. Questionnaire of E-

filing Implementation adapted from (Nurhidayah, 2015) by using 5

items of likert scales which is 1 = Strongly disagree, 2 = Disagree, 3 =

Neither Agree nor Disagree, 4 = Agree, 5 = Strongly Agree. The

questionnaire Level of taxpayer understanding adapted from (Syahril,

2005) by using 5 items of likert scales which is 1 = Strongly Not

Understand , 2 = Not Understand, 3 = Neither Not Understand nor

Understand, 4 = Understand, 5 = Strongly Understand. The

questionnaire of Satisfaction on public service is adapted from

(Kampen, Bouckaert, & Van de walle, 2006) by using 5 items of likert

scales which is 1 = Strongly Dissatisfied , 2 = Dissatisfied, 3 = Neither

Dissatisfied nor Satisfied, 4 = Satisfied, 5 = Strongly Satisfied.

19

3.3.2 Dependent Variable

According to (Sekaran & Bougie, 2013) Dependent Variable

can be defined as the variable of primary interest. The main variable

that lends itself for investigation as a viable factors and finding what

variable influence it. In this study, the researcher used taxpayer

compliance as a dependent variable. To measure the dependent

variable used 8 items of questionnaire with using likert scale as

follows 1 = Strongly disagree, 2 = Disagree, 3 = Neither Agree nor

Disagree, 4 = Agree, 5 = Strongly Agree. Those 8 items of

questionnaire was adapted from (Sani & Habibie, 2017) .

3.4 Statistical Analysis

In this study, used statistical test tools in testing the significance and

validity between construct of hypothesis in this study, This research uses

variance based structural equation instrument or better known as Partial Least

Square (PLS) in order to test the significance relationship between construct

of hypothesis the researcher using WarpPLS 3.0 software. The data were

analyzed by using PLS-SEM because it does not require a large number of

sample and can test complex research and be able to analyze variables that

cannot be measured diretly by taking into account the error in measurement

(Ratmono & Sholihin 2013).

20

CHAPTER IV

DATA ANALYSIS AND INTERPRETATION OF RESULTS

4.1 Data Description

The questionnaires were distributed through Google Form. According to

(Sekaran & Bougie, 2013) the return rates of electronic questionnaires are typically

low. To prevent the disadvantages of electronic questionnaire, the researcher

distribute 300 items of questionnaire and 214 were completely filled out. The

questionnaire were distributed to respondents in May 2018 to the individual taxpayers

who have used e-filing to submitting the tax return in Indonesia or taxpayers who just

sign up and request to get E-Fin numbers. Researcher obtained the demographic

characteristics of the respondents as follows:

Table 4.1 Respondents Characteristic by Gender

Gender Frequency Percentage (%)

Male

Female

99

115

46.3%

53.7%

Total 214

100%

Source: Adjusted by the researcher, 2018

Samples used in this study are 214 respondents. On Table 4.1 consist of 214

respodents, the female respondents is more dominant with the percentage of 53.7%

comparred with male respondents with the percentage of 43.5%.

21

Table 4.2 Respondents Characteristic by Age

Age Frequency Percentage (%)

<20

21-30

31-40

41-50

50>

11

92

67

35

10

5.1%

43.0%

31.3%

16.4%

4.7%

Total 214

100%

Source: adjusted by the researcher,2018

In term of percentage of ages of the respondents who submitted the questionnaire, the

highest reponses were from 21-30 years old (43.0%), 31-40 years old (31.3%), 41-50

years old were (16.4%), and the respondent were aged less than 20 years old is 5.1%,

and the lowest respondent is from 50 years old is (4.7%).

4.2 Analysis of the Measurement Model (Outer Model)

4.2.1 Convergent Validity Test

The convergent validity of these measures, which is assessed in terms

of their correlation with the related criteria, is established by the correlations

shown in Table 4.3 All of the convergent validity correlations are statistically

significant at the 0.01 level. In the provision, the value of P must be <0,05 or

significant. The loading of the indicators should be >0.70. This is because the

latent variable must be able to explain the variance of each indicator at least

by 50%. As shown the table 4.3 there is the loading below 0.70. There are

22

several ways to do when the value of loading does not match the expected

criteria. The first is to remove the indicator below loading <0.40 and the

indicator with loading 0.40 to 0.70, should be considered to be maintained by

analyzing its influence on Average Variance Extracted (AVE) and Composite

Reliability (Ratmono & Sholihin 2013). The researcher has remove 9 items of

questions that the indicator loading between 0.40 to 0.60 to fulfill the

requirement of Average Variance Extracted (AVE).

Table 4.3 Convergent Validity Test

Variable Construct Variable Combined Loading P-Value

Implementation of E-Filing

E1 (0.701) <0.001

E2 (0.692) <0.001

E3 (0.694) <0.001

E4 (0.701) <0.001

E5 (0.685) <0.001

E6 (0.733) <0.001

E7 (0.651) <0.001

E8 (0.644) <0.001


LOTU1 (0.672) <0.001

LOTU2 (0.663) <0.001

LOTU3 (0.711) <0.001

LOTU4 (0.757) <0.001

LOTU5 (0.763) <0.001

LOTU6 (0.780) <0.001

LOTU7 (0.711) <0.001

Satisfaction On Public Service

SOPS1 (0.900) <0.001

SOPS2 (0.881) <0.001

SOPS3 (0.871) <0.001

SOPS4 (0.845) <0.001

Taxpayer compliance TC1 (0.738) <0.001

23

TC2 (0.769) <0.001

TC3 (0.708) <0.001

TC4 (0.737) <0.001

TC5 (0.733) <0.001

TC6 (0.717) <0.001

TC7 (0.714) <0.001

Source: adjusted by the researcher, 2018

The Table 4.3 shows that all of the construct variable is related and meet the

criteria of convergent reliability as a results of the average value of each variable

are >0.50. In the provision, The AVE limit value must be >0.50 and the value of

Composite reliability must be >0.70. In table 4.4 shown that all the variables

already meet the criteria.

Table 4.4 Ave and Composite Reliability


Variable Construct Composite Reliability

AVE

Implementation Of E-Filing 0.891 0.507


0.888 0.532

Satisfaction Of Public Service 0.928 0.764

Taxpayer compliance 0.890 0.537

24

4.2.2 Discriminant Validity Test

According to Hair (2010), in examining the Discriminant validity

value of cross loading should be higher than the correlation between latent

variables in the same column.

Table 4.5 Cross Loading

E-Filing

Level of Taxpayer Understandin


Taxpayer compliance

E1 -0.717 0.114 -0.07 0.153

E2 -0.748 -0.142 -0.02 0.02

E3 -0.73 -0.031 0.147 -0.135

E4 -0.725 -0.056 0.17 -0.058

E5 -0.71 -0.053 -0.139 -0.041

E6 -0.762 0.05 0.03 -0.122

E7 -0.671 0.065 0.146 -0.006

E8 -0.625 0.069 -0.3 0.226

LOTU1 0.063 -0.652 -0.081 0.316

LOTU2 0.062 -0.669 -0.203 -0.027

LOTU3 -0.122 -0.727 0.055 -0.142

LOTU4 -0.046 -0.758 0.116 0.032

LOTU5 -0.056 -0.768 -0.053 0.088

LOTU6 0.117 -0.778 0.042 -0.04

LOTU7 -0.01 -0.744 0.092 -0.197

SOPS1 -0.013 0.037 -0.9 0

SOPS2 -0.034 0.061 -0.881 -0.052

SOPS3 -0.01 0.064 -0.871 0.039

SOPS4 0.06 -0.169 -0.845 0.014

TC1 -0.134 -0.056 0.025 -0.739

TC2 -0.015 -0.032 -0.095 -0.778

TC3 0.145 -0.036 -0.112 -0.723

TC4 0.013 -0.079 -0.034 -0.741

TC5 0.119 0.04 0.057 -0.729

25

TC6 -0.012 0.133 0.095 -0.709

TC7 -0.114 0.039 0.075 -0.709


4.2.3 Reliability Test

According to Sekaran and Bougie (2013) The reliability was

established by testing for both consistency and stability. Consistency indicates

how well the items measure concept hang together as a set. Cronbach’s alpha

is a reliability coefficient indicates how well the items. The composite

reliability and cronbach’s alpha value must be >0.70. As shown in table 4.6

the composite reliability and the cronbach’ alpha value already met the

criteria.

Table 4.6 Reliability Test

E-Filing



Taxpayer compliance

Composite Reliability Coefficients

0.891 0.888 0.928 0.890

Cronbach's Alpha 0.860 0.852 0.897 0.856


26

4.3 Structural Model Analysis (Inner Model)

4.3.1 Determinant Coefficient Test (R-Squared)

The Purpose of determinant coefficient (R-Squared) is to know how

accurate the model of research explains the variation of dependent variable.

Table 4.7 Determinant Coefficient Test

Taxpayer compliance

R-Squared 0.552


The table above shows that the R-squared for Taxpayer compliance is

0.552. 55.2% The independent variable explains the dependent variable

(Taxpayer compliance).

4.3.3 Effect Size

The purpose of effect size is to measure the contribution between

predictor latent variable and the criterion latent variable. To measure how

much the independent variable affects the dependent variable. In the

provision, the effect size differentiated into three categories which are weak

(0.02), Moderate (0.15) and Strong (0.35)

27

Table 4.9 Effect Size

E-Filing Level Of Taxpayer Understanding

Satisfaction on public service

Taxpayer compliance

E-Filing



Taxpayer compliance 0.161 0.373 0.017


Table 4.9, the effect size of E-Filing variable towards taxpayer

compliance variable is 0.161, the effect size of the level of taxpayer

understanding variable towards taxpayer compliance is 0.373, and the

satisfaction on public service to taxpayer compliance is 0.017.

4.4 Hypothesis Test

The relationships between among variable (Independent and

Dependent variable) can be defined in Figure 4.1

Implementation of

E-Filing

(R)8i

Level Of Taxpayer

Understanding

(R)7i

Satisfaction On

Public Service

(R)4i

Taxpayer

compliance

(R)7i

β=0.55

(P<.01)

28

Figure 4.1

As illustrated in Figure 4.1, the purpose of hypothesis testing is to

collect the evidence of the data in order to determine the decision we will

accept or reject the truth of the assumption we made in the hypothesis. Two of

the Independent variables in this research are significant, while one of the

Independent variable is not significant because it more than 0.05. In the

Hypothesis 1 the researcher expected to find positive influence between

Implementation of e-filing and taxpayer compliance and the result of the

Hypothesis 1 is supported because the Figure 4.1 shows that the value of β =

0.28 is positive with the significantly of (P<0.01).

In the hypothesis 2 the researcher has positive influence of Level of

taxpayer understanding on taxpayer compliance and with β = 0.55 is positive

with the significantly of (P<0.01).

In the third hypotheses the researcher has not meet the expected results

because the researcher expected to find positive influence between satisfaction

on public service and taxpayer compliance and the result of the Hypothesis 3

is not supported because the Figure 4.1 shows that the value of β = 0.6 is

positive with the significantly of (P=0.20). It means that the satisfaction on

public service has weak positive effect towards the taxpayer compliance, but

not significant.

29

4.5 Discussion

Based on the data analysis result that the researcher measured above,

Hypothesis 1 was supported because the result shown that the E-filing

variable has a positive influence to taxpayer compliance. Based on the result

of hypothesis test, consistent with the research that conducted by

(Nurhidayah, 2015), which indicates that the implementation of E-filing

positively influence to the taxpayer compliance, the better e-filing

implementation then, the taxpayer compliance will increase.

Based on the results of hypothesis test, Hypothesis 2 was supported

because the results shows that the Level of taxpayer understanding variable

has a positive influence to the taxpayer compliance. Based on the result of

hypothesis test, consistent with the research that conducted by (Syahril, 2005),

which indicates the level of taxpayer understanding positively influence to the

taxpayer compliance, the higher Level of taxpayer understanding then, the

taxpayer compliance will increase.

Based on the results of Hypothesis test the Hypothesis 3 was not

supported because the result shown the variable satisfaction on public service

not significant to the taxpayer compliance. Based on the results of hypothesis

test, the variable of satisfaction on public service has a strong positive effect

on willingness to comply (Bergman, 2002). But the researcher found that the

30

satisfaction on public service it is not significant and has a weak positive

effect towards compliance.

31

CHAPTER V

CONCLUSIONS, LIMITATION AND RECOMMENDATION

5.1 Conclusion

This research aims to analyze the relationship between E-filing

implementation, level of taxpayer understanding, satisfaction on public

service towards taxpayer compliance. Data collection method in this research

is using electronic questionnaire spreaded via LinkedIn, sample in this

research are the taxpayer that using E-Filing or recently signed-up to propose

the E-Fin number to be used for log in the E-Filing system. As many as 214

questionnaires are submitted using 35 items of questions. This research has

three hypothesis that was tested, and using application which is WarpPLS 3.0

program.

The results of hypothesis test shows that one of the variables is not

significant. The results of direct effect test between satisfaction on public

service towards taxpayer compliance with value of β = 0.6, (P=0.20) which is

not significant, the researcher realized that altough the taxpayer

satisfied/dissatisfied with the public service it has weak positive effect. Hence,

whether taxpayer satisfied/dissatisfied they will still pay the taxes as forced by

the laws, the implementation of e-filing towards taxpayer compliance has

significantly influenced taxpayer compliance with value β = 0.28, (P<0.01). It

means the better e-filing implementation then, the taxpayer compliance will

32

increase. The level of taxpayer understanding also significantly influenced

taxpayer compliance with value β = 0.55, (P<0.01) the higher level of

taxpayer understanding then, the taxpayer compliance will increase.

5.2 Limitation and Recommendation

5.2.1 Limitation

The limitation in this study is because lack of researcher who study

about the variable satisfaction on public service. The effects of satisfaction

with social service and tax compliance would be best examined with a

longitudinal panel study of taxpayers such data is unfortunately unavailable

(Bergman, 2002).

5.2.2 Recommendation

1. Future Researcher

This research discuss about e-filing implementation, level of

taxpayer understanding, satisfaction on public service towards

taxpayer compliance. Future researcher is expected to examine about

tax sanctions because the variable in this study which is satisfaction on

public service is not significant, although the taxpayer satisfied or

dissatisfied they will remain to pay the taxes as forced by the laws.

The researcher recommend for future researcher to examine about tax

33

sanctions because if DGT ( Directorate General of Taxes ) have a strict

tax sanctions to generate obedient taxpayer will impact to taxpayer

compliance.

2. Government

In order to improve tax compliance in Indonesia, the researcher

suggested for DGT ( Directorate General of Taxes ) should have strict

tax sanction for those of taxpayers in order to increase the tax

compliance. Carrying out socialization about taxation so that the

Indonesian citizen know the importance of tax, and keep improving

the administrative system based on electronic system.

34

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37

APPENDICES

Appendix 1. Questionnaire

Scale Item 1 2 3 4 5

E-Filing (Nurhidayah, Sari 2015)

E1

With the implementation of e-filing system, I can

reporting taxes anytime when I have spare time.

E2

With the implementation of e-filing systems, I can

submit SPT wherever I am from connecting to the

internet.

E3

with the implementation of e-filling system, I can

save the cost to report my taxes

E4

With the implementation of e-filling system, I

don’t need to go to the tax office to report my taxes

E5

With the implementation of e-filling system, it is

ease me to do tax calculation.

E6

With the implementation of e-filling system, my

tax calculation is faster and accurate

E7

With the implementation ofe-filling system,

faciliate me in carrying out tax obligations

E8

The e-filling system is easy to learn for beginners

(users who have never used e-filling)

E9 E-filling system can facilitate me in filling SPT

E10

With the application of e-filling data that I submit

is always complete

E11

There is validation of SPT filling in e-filling

system

E12

The e-filling system is more environmentally

friendly as it minimizes paper usage

E13

With the implementation of e-filling system, I

don’t need to print all attachment forms.

E14

With the implementation of e-filling system, I only

send the parent tuition only

E15

With the implementation of e-filling system,

supplementary documents not necessary to be sent

again unless requested by the Tax Administration.

1 2 3 4 5

Level of taxpayer understanding (Syahril, 2005)

LOTU1 Taxpayers must register to obtain NPWP.

38

LOTU2

The annual tax return (SPT) shall be reported no

later than the end of the third month after the taxable

year ends.

LOTU3

Tax tariff for individual taxpayers

0 - Rp 50.000.000,00 5%

Rp 50.000.000,00 -

Rp 250.000.000,00 15%

Rp 250.000.000,00 - Rp 500.000.000,00 25%

Di atas

Rp 500.000.000,00 30%

LOTU4

The Director General shall issue a zero tax

assessment letter if the amount of tax paid is equal to

the amount of tax payable or no tax credit or no tax

payment

LOTU5

The Director General of Taxes may issue a tax bill

if there is a lack of tax payment due to mis-writing or

miscalculation

LOTU6

SSP is a letter used by the taxpayer determines the

tax payable, penalties and administrative sanctions

on the state cash

LOTU7

Non taxable revenue

- Rp 54.000.000 for individual taxpayer

- Rp 4.500.000 additional for married taxpayers

- Rp 54.000.000 additional for taxpayer that his wife

receive or earn income combined with their income

- Rp 4.500.000 additional for each family member

who is in the family in straight line and foster child

who become dependents by taxpayer, at most 3

people.

LOTU8

If I understand the tax regulation will be very easy

in carrying out tax obligations.

1 2 3 4 5

Satisfaction on public service (Boukaert et al. 2006)

SOPS1

To what extend are you satisfied with the service

delivery of government?

SOPS2 To what extend do you trust government?

SOPS3

To what extend are you satisfied with the policy

with respect to government?

SOPS4

To what extend are you satisfied with public

service delivery in general?

1 2 3 4 5

Taxpayer Compliance (Ahmad Sanil & Azwansyah

Habibie 2015)

39

TC1

Tax payer who has an income is required to obtain

NPWP

TC2

Tax payer must have a tax ID that is used as the

identity of the tax payer

TC3

Tax payer must pay his own annual tax return

directly to the Tax Office

TC4

Tax payer should correctly fill out all parts of the

Annual Tax return form

TC5

Tax payer must pay tax in accordance with the

provisions of taxation

TC6 Tax payer must pay the tax payable on time

TC7

Tax payer must pay tax according to the tax

arrears

TC8

Tax payer must pay the tax arrears in the event of

having arrears

Figure 1.1

40

Table 4.1 Respondents Characteristic by Gender

Gender Frequency Percentage (%)

Male

Female

99

115

46.3%

53.7%

Total 214

100%


Table 4.2 Respondents Characteristic by Age

Age Frequency Percentage (%)

<20

21-30

31-40

41-50

50>

11

92

67

35

10

5.1%

43.0%

31.3%

16.4%

4.7%

Total 214

100%

Source: adjusted by the researcher,2018

Table 4.3 Convergent Validity Test

Variable Construct Variable Combined Loading P-Value

Implementation of E-Filing

E1 (0.701) <0.001

E2 (0.692) <0.001

E3 (0.694) <0.001

E4 (0.701) <0.001

E5 (0.685) <0.001

E6 (0.733) <0.001

E7 (0.651) <0.001

E8 (0.644) <0.001


LOTU1 (0.672) <0.001

LOTU2 (0.663) <0.001

41

LOTU3 (0.711) <0.001

LOTU4 (0.757) <0.001

LOTU5 (0.763) <0.001

LOTU6 (0.780) <0.001

LOTU7 (0.711) <0.001


SOPS1 (0.900) <0.001

SOPS2 (0.881) <0.001

SOPS3 (0.871) <0.001

SOPS4 (0.845) <0.001

Taxpayer compliance

TC1 (0.738) <0.001

TC2 (0.769) <0.001

TC3 (0.708) <0.001

TC4 (0.737) <0.001

TC5 (0.733) <0.001

TC6 (0.717) <0.001

TC7 (0.714) <0.001


Table 4.4 Ave and Composite Reliability


Variable Construct Composite Reliability

AVE

Implementation Of E-Filing 0.891 0.507


0.888 0.532

Satisfaction Of Public Service 0.928 0.764

Taxpayer compliance 0.890 0.537

42

Table 4.5 Cross Loading

E-Filing

Level of Taxpayer Understandin


Taxpayer compliance

E1 -0.717 0.114 -0.07 0.153

E2 -0.748 -0.142 -0.02 0.02

E3 -0.73 -0.031 0.147 -0.135

E4 -0.725 -0.056 0.17 -0.058

E5 -0.71 -0.053 -0.139 -0.041

E6 -0.762 0.05 0.03 -0.122

E7 -0.671 0.065 0.146 -0.006

E8 -0.625 0.069 -0.3 0.226

LOTU1 0.063 -0.652 -0.081 0.316

LOTU2 0.062 -0.669 -0.203 -0.027

LOTU3 -0.122 -0.727 0.055 -0.142

LOTU4 -0.046 -0.758 0.116 0.032

LOTU5 -0.056 -0.768 -0.053 0.088

LOTU6 0.117 -0.778 0.042 -0.04

LOTU7 -0.01 -0.744 0.092 -0.197

SOPS1 -0.013 0.037 -0.9 0

SOPS2 -0.034 0.061 -0.881 -0.052

SOPS3 -0.01 0.064 -0.871 0.039

SOPS4 0.06 -0.169 -0.845 0.014

TC1 -0.134 -0.056 0.025 -0.739

TC2 -0.015 -0.032 -0.095 -0.778

TC3 0.145 -0.036 -0.112 -0.723

TC4 0.013 -0.079 -0.034 -0.741

TC5 0.119 0.04 0.057 -0.729

TC6 -0.012 0.133 0.095 -0.709

TC7 -0.114 0.039 0.075 -0.709


43

Table 4.6 Reliability Test

E-Filing



Taxpayer compliance

Composite Reliability Coefficients

0.891 0.888 0.928 0.890

Cronbach's Alpha 0.860 0.852 0.897 0.856


Table 4.7 Determinant Coefficient Test

Taxpayer compliance

R-Squared 0.552


Table 4.9 Effect Size

E-Filing Level Of Taxpayer Understanding


Taxpayer compliance

E-Filing



Taxpayer compliance 0.161 0.373 0.017


44

Figure 4.1

Documents

THE EFFECT OF E-FILING IMPLEMENTATION, LEVEL OF …