“Pengaruh Penggunaan E-Billing dan E-Filing dalam Sistem Informasi Manajemen Perpajakan terhadap Moralitas Pajak Pada Pelaporan Surat Pemberitahuan Tahunan Orang Pribadi di Kantor Pelayanan Pajak Pratama Medan Belawan

Abstract

The taxpayer's view of the role of taxation as a source of revenue for the government is very important in improving taxpayer compliance. This type of tax compliance entails an attitude and conduct called Tax Morality. One of the factors that make taxpayer morality is the taxation system. Changes in the tax collecting system to the Self-Assessment System and simplification of the taxing process through the use of management information system in the form of e-billing and e- filing are expected to be positively correlation with taxpayer morality. The study aims to analyze the effect of the use of e-billing and e-filing in the tax management information system on taxpayer morality in the reporting of Personal Annual tax returns at low tax office of Medan Belawan. This study used primary data from interviews and questionnaires also secondary data from journals, scientific papers and statistical data. With research informants are Tax Service Officers, Taxpayers and Tax Volunteers. The use of e-Billing and e-filing in the tax management information system affects taxpayer morality in the reporting of Personal Annual tax returns at low tax office of Medan Belawan. Understanding taxes, being able to use E-Billing, satisfactory taxation services, and a fear of being scolded by superiors have an impact on this.