Knowledge and understanding of taxes and the internet filing system that affects the filing and payment of personal income tax of district income taxpayer in the Northeast region

Abstract

The purposes of this research are to study tax knowledge and understanding that affects the filing and payment of personal income taxes by income earners in the Northeastern region and to study the system for filing forms via the internet that affects the filing and paying of personal income tax for 400 income earners in the Northeastern region. This research used questionnaires as a tool to collect data. We analyzed the data using basic statistics, specifically percentage, mean, and standard deviation. The hypothesis testing used the multiple regression analysis. The research results found that knowledge and understanding of taxes have a positive impact on filing and paying personal income tax for income earners in the Northeastern region. The four independent variables are knowledge about types of income and knowledge about exempt income, and knowledge about discount items. Timely filing of forms with statistical significance at the 0.05 level and the internet filing system that affects filing and paying personal income tax for income earners in the Northeastern region. The four independent variables are system and service quality, data quality and accuracy, saving time and money. The system's perceived benefits were statistically significant at the 0.05 level. This paper concluded that if a person has the necessary funds to pay personal income tax and possesses a thorough understanding of taxes, they can effectively file their forms through the online filing system. It will make filing and paying personal income tax even more efficient.