DAFTAR ISI

KATA PENGANTAR...................................................................................... i

DAFTAR ISI.................................................................................................... ii

BAB I PENDAHULUAN............................................................................... 1

1.1. Latar Belakang Masalah....................................................................... 1

1.2. Batasan Masalah................................................................................... 4

1.3. Rumusan Masalah................................................................................. 4

1.4. Tujuan Penelitian.................................................................................. 4

1.5. Manfaat Penelitian................................................................................ 4

1.6. Sistematika Pembahasan....................................................................... 5

BAB II TINJAUAN PUSTAKA..................................................................... 7

2.1. Penelitian Terdahulu............................................................................. 7

2.2. Landasan Teoritis................................................................................ 8

2.2.1 Sistem Teknologi Informasi................................................................ 8

2.2.1.1 Pengertian Sistem Teknologi Informasi................................... 8

2.2.2 E - Filing ............................................................................................. 8

2.2.2.1 Pengertian E- Filing................................................................. 11

2.2.2.2 Dasar Hukum E- Filing............................................................ 13

 2.2.2.3 Syarat Menggunakan E- Filing................................................ 17

2.2.2.4 Jenis E- Filing.......................................................................... 18

2.2.2.5 Tata Cara Penyampaian & Perpanjangan SPT Tahunan Secara

E- Filing .............................................................................................. 22

2.3.3. Tingkat Kepuasan............................................................................... 33

2.2.3.1 Pengguna E- Filing.................................................................. 35

2.2.3.2 Kualitas Informasi.................................................................... 35

2.2.3.3 Ketepatan Waktu...................................................................... 35

2.2.3.4 Kepuasan Pengguna................................................................. 35

2.3.4. Surat Pemberitahuan (SPT)............................................................... 36

2.2.4.1 Pengertian Surat Pemberitahuan (SPT)................................... 37

2.2.4.2 Jenis SPT.................................................................................. 35

2.2.4.3 Batas Waktu Penyampaian SPT............................................... 35

BAB III METODOLOGI PENELITIAN..................................................... 40

3.1. Lokasi Objek dan Waktu Penelitian................................................. 36

3.1.1 Lokasi Penelitian......................................................................... 36

3.1.2 Objek Penelitian.......................................................................... 36

3.1.3 Waktu Penelitian......................................................................... 36

3.3. Populasi dan Sampel........................................................................... 36

 3.4.1 Populasi....................................................................................... 36

3.4.2 Sampel......................................................................................... 36

3.5. Defenisi Operasionalisasi Variabel Penelitian.................................. 38

3.6. Teknik Pengumpulan Data................................................................. 38

3.6.1 Uji Validitas................................................................................. 36

3.6.2 Uji Reabilitas.............................................................................. 36

3.7. Teknik Analisis Data........................................................................... 39

3.7.1 Metode Deskriptif....................................................................... 36

3.7.2 Uji Asumsi Klasik....................................................................... 36

3.7.3 Analisis Regresi Berganda.......................................................... 36

3.7.4 Koefesien Determinasi................................................................ 36

3.8. Uji Hipotesis........................................................................................ 39

3.8.1 Pengujian Simultan (Uji F)......................................................... 36

3.8.2 Pengujian Parsial (Uji T)............................................................. 36