Analysis Related to the Application of E-billing Payment Method and Manufacture as Concerned Tax Deposit (SSP) Manual Towards the Understanding of Tax Mandatory

Tax is the biggest source of APBN income in Indonesia. Various payment applications use the e-billing method or manually. A guide for learn about the effect of applying the e-billing payment method and tax payment slip (SSP) to the understanding of taxpayers. This research is quantitative research. Data collection techniques by giving questionnaires to consumers, conduct observations, interviews, and study relevant literature. The sampling technique uses probability sampling so that a sample of 70 from PT. Kartini Patent. The results showed that there was no significant effect between the e-billing payment methods on the understanding of taxpayers, while the positive and significant effect was shown on the method of manual payment of tax payments (SSP) on mandatory understanding. Based on the results of correlation analysis, this study obtained a value of 0.119 or 11.9% which means it has a very low relationship between the independent and dependent variables.


INTRODUCTION
Taxes are mandatory government levies based on the law. Taxes are the largest source of state budget revenues in Indonesia. Various payment applications use the e-billing method or manually. Currently the tax collection system in Indonesia has experienced many significant changes, namely the Official Assessment System to become a Self Assessment System, which is that taxpayers are given the trust to calculate, deposit and report themselves according to calculations and data owned by taxpayers themselves. Knowledge of taxation can foster a willingness to pay taxes because in learning matters relating to taxation it will be easier for taxpayers to understand in the process of calculation, tax reporting, and how to pay taxes. It is expected that taxpayers can learn and understand the importance of tax reporting for the interests of the State.
In implementing the manual payment method for taxpayers, a Tax Payment (SSP) form is still needed in the form of information regarding tax payment. With this manual system, taxpayers can pay taxes through a form that is only filled in according to the intended deposit and then continue the payment process to the Bank / Post Office Perception. In the process of tax payments that are still manual, it is very necessary to anticipate errors in filling in types, codes, and even the amount of deposits made by the tellers of the Bank / Post Office Perception because in this way not only the taxpayers themselves are blamed but those who assist the transaction process the.
Facing increasingly rapid technological developments, the Directorate General of Tax (DJP) does not want to be left behind in utilizing technology to facilitate and streamline work related to administration and tax payments. Like online services in payment transactions that have been implemented in Indonesia, making the taxation system that was still manual now begins to implement an online-based taxation system. Therefore DJP released a new program, e-billing, to facilitate the tax payment process through Electronic Deposit (SSE). E-billing is a method for paying taxes online and through ATMs by entering the billing code that will be accepted by the Taxpayer. To accommodate the transfer of tax payments from the manual to the online system through e-billing, several state-owned banks such as Bank Mandiri, Bank Negara Indonesia (BNI), Bank Rakyat Indonesia (BRI), and the Bank Tabungan Negara (BTN) and PT. Pos Indonesia previously mentioned can help the process of tax payment transactions. With the latest ebilling method, it is expected to provide convenience for taxpayers because the entire set of methods can be accessed anywhere and anytime by taxpayers.
However, in reality on the ground not all taxpayers in Indonesia accept service system changes from the Directorate General of Taxes (DJP) which were previously still manually now switched to the online system. In connection with this, an understanding of taxpayers is needed to be able to follow the development of advanced technology, especially for taxpayers who are elderly; they really need guidance in the process of both tax reporting and how to pay taxes.
The role of tax consultants in the digital era today is very much needed by taxpayers who want to use their services to help them solve all problems and difficulties experienced by clients / taxpayers. PT. Kartini Patent is a company engaged in the field of consultation and taxation that has a license or a valid permit from an authorized agency to actually become a registered tax consultant.
From the description above background, the authors are interested in conducting a study in the company PT. Kartini Patent as a company in the field of consulting and taxation services, the writer will take respondents from clients / taxpayers who use the services of tax consultants in the company. So the authors compile this research with the title "Analysis of the Implementation of Ebilling Payment Methods and Tax Payment Deposits (SSP) Manual on Understanding Taxpayers."

Formulation of the problem
The formulations of the problem in this study are: 1. How does the implementation of e-billing payment methods affect taxpayer understanding? 2. How does the effect of applying the method of manual payment of Tax Payment (SSP) to the understanding of taxpayers?
3. What is the effect of applying the e-billing payment method and the Tax Collection Letter (SSP) together manually to the understanding of taxpayers?

Research purposes
The purpose of this study was to determine the effect of applying the e-billing payment method and manual tax payment (SSP) to the understanding of taxpayers.

Benefits of Research
From the results of the research to be carried out, it is expected to be beneficial to the parties concerned which can be explained as follows: 1. To find out the analysis of the implementation of the e-billing system and the Tax Payment Deposit (SSP) manual on understanding taxpayers.
2. As a description of the company to decide on a policy within the company.
3. As a reference material for other researchers who will conduct research on the same object or problem.

Understanding Tax
According to PJA Adriani in Waluyo (2011: 2), "Taxes are dues to the state (which can be forced) that are owed by those who are obliged to pay them according to regulations, with no achievements, which can be directly appointed, and the purpose is to finance public expenditures related to the duty of the state which runs the government ".
Meanwhile according to Prof. Dr. Rochmat Soemitro, SH. quoted by Mardiasmo (2011: 3) states that, "Tax is a public contribution to the state treasury based on the law (which can be forced) by not getting reciprocal services (counterparts) which can be directly shown and used to pay public expenses"

Tax function
According to Waluyo (2011), there are two tax functions, which are as follows:

Function of Receiving (Budgeter)
The tax serves as a source of funds earmarked for financing government expenditures, For example: the inclusion of the APBN as domestic revenue.

Regulating Function (Regular)
The tax serves as a tool to regulate or implement policies in the social and economic fields, for example: higher taxes imposed on liquor, can be suppressed. Likewise, luxury goods Understanding E-billing E-billing is a tool for making online tax payments (e-billing) that offers convenience in paying taxes through online payments with the advantages of being easy, convenient, fast, and flexible. According to Fauzie Aji (2014), "Tax administration reform is the improvement or improvement of administrative performance both individually, in groups, and institutionally to make it more efficient, economical, and faster". e-billing is a manifestation of a modern administrative system to be more efficient, economical and fast which is intended to increase understanding of taxpayer reports. Avoid mistakes from recording transactions. Sometimes in manual payments there are some recording errors that may occur. e-billing can minimize errors in recording transactions that can occur on manual payments.

Understanding Tax Deposit (SSP)
Tax Payment Letter is a letter that is used by taxpayers to make payments or deposits of tax owed to the State treasury through the Post Office and or Bank of State-Owned Enterprises or Regional-Owned Enterprises Bank or other payment places designated by the Minister of Finance.

Understanding Taxpayer Taxation
Understanding taxation regulations is the process by which taxpayers know about taxation and apply that knowledge to pay taxes, Suryadi (2006) in Hardiningsih (2011) in his research stated that increasing tax knowledge both formal and non-formal will have a positive impact on taxpayer awareness in paying tax. Gardina and Hariyanto (2006) in Hardiningsih (2011) found that the low compliance of taxpayers in paying taxes is caused by taxpayer knowledge and perceptions about tax and tax officials who are still low.

Hypothesis
Theoretical Framework

E-billing and understanding of taxpayers
According to Research Kania et al, (2017) shows that the online payment system has a positive and significant effect on taxpayers. e-billing has a positive and significant effect on the level of tax compliance. This is because there is a partial effect between e-billing implementation variables on the level of tax compliance. And the same research according to Husnurrosyidah & Suhadi, (2017) and Sidharta, (2015) research shows that e-billing has a significant effect on taxpayer compliance. This is because e-billing is a manifestation of a modern administrative system to be more efficient, economical and fast which is intended to increase taxpayer compliance. Based on the literature, the following hypotheses are taken: H1 = There is an effect of applying the e-billing payment method to the understanding of taxpayers.

Tax Payment (SSP) Manual and Taxpayer Understanding
In a previous study conducted by Dina (2011) manual tax payment by adding tax e-filling variables significantly affected tax revenue. In the same study Andiani (2012) states that tax knowledge and understanding make taxpayers a positive effect on taxpayer compliance. Based on the literature, the following hypotheses are taken: H2 = There is an effect of the application of the method of manual payment of Tax Payment (SSP) on the understanding of taxpayers. Understanding Taxpayers

E-billing, Tax Payment (SSP) Manual and Taxpayer Understanding
H2 H3 H3 = There is an effect of applying the e-billing payment method, manual Tax Payment (SSP) to the understanding of taxpayers.

Types of research
The type of method used in this research is quantitative method. According to Sugiyono (2013: 13) "Quantitative research methods can be interpreted as a research method based on the philosophy of positivism, used to examine certain populations or samples, sampling techniques are generally carried out randomly, data collection using research instruments, data analysis is quantitative / statistics with the aim to test the hypothesis that has been set ". The location of this research was conducted in the company of PT. Kartini Patent in the tax section located at Jl. Kartini No. 88 A Surabaya.

Definition of Variable Operations
Understanding according to Sugiyono (2011: 38), Variable is an attribute or nature or value of people, objects or activities that have certain variations determined by researchers to be studied and then drawn conclusions. In this study the authors used two interrelated variables, namely:

Independent Variable (X)
According to Sugiyono (2011: 39), the independent variable or the independent variable is referred to as the stimulus, predictor, antecedent variable is the variable that influences or which causes the change or emergence of the dependent variable or the dependent variable. In this study the independent variable used was the application of the e-billing payment method and a manual Tax Payment Deposit (SSP).

Dependent Variable (X)
According to Sugiyono (2011: 39), the dependent variable or the dependent variable is often referred to as the output variable, the criterion, the consequent is the variable that is affected or which is due to the independent variable. The dependent variable used in this research is taxpayer understanding.  Based on, the numbers of samples above for this study as many as 70 consumers who use the services of a tax consultant at PT. Kartini Patent. In this study researchers used the probability sampling method.
The sampling used is simple random sampling is said to be simple (simple) because the sampling of members of the population is done randomly without considering the strata that exist in that population.

Overview of Research Objects
PT. Kartini Patent is a company of the "Asiang group" because within the company itself has several sections in the field of Business Consultancy and Management Services such as Tax Consultant services, management of registration of Intellectual Property Rights (IPR), and Business Licensing. One of the companies in the field of business and management consulting services; where PT. Kartini Patent itself has a manager who has the ability to serve management in the field of business services and management.

Characteristics of Respondents
Respondents taken in this study are consumers or taxpayers who use services at PT. Kartini Patent. Through the list of statements submitted, obtained information about respondents gender and age. Classification is carried out on respondents in this study aims to find out clearly about the description of respondents as objects of 70 studies. General description of the respondents one by one can be described as follows: Based on the table above it can be seen that the number of statements in variable X2 is 5 statements and is declared valid. Based on the table above it can be seen that the statements on variable Y are 9 statements and are declared valid. Based on the table above it is known that each variable has a Cronbach alpha value higher than 0.6, then the variable can be said to be reliable. Thus the reliability requirements of the measuring instrument are met.

Reliability Test Results
Classic assumption test 1. Normality Test Based on the results of the normality test above, it can be seen that the point distribution (data) on the diagonal axis does not spread far from the diagonal line or follow the direction of the diagonal line, it can be stated that the regression model meets the normality assumption. Based on the results of the scatterplot heteroscedasticity test above shows that the points spread above and below the axis (0) and do not form a pattern, so it can be concluded that the data does not occur heteroscedasticity problems.

Multicollinearity Test
Based on the table above, it can be concluded that the variables X1 and X2 do not have multicollinearity. This is because the multicollinearity test results have met the VIF assumptions. Based on the linearity test results in table 4.6 above, it is known that the value of Deviation From Linearity> 0.05, it can be concluded that e-billing (X1) and manual tax payment slip (X2) each have a linear relationship to the understanding of taxpayers (Y) .

Multiple Linear Regression Analysis
Regression analysis is used to determine the extent of the relationship between the independent variables and the dependent variable. Based on the regression analysis using SPSS, the following results are obtained:

Partial Test (t Test)
T test is used to determine whether the independent variable partially influences the dependent variable. Based on the results of the t test carried out, the following results are obtained: b. The variable manual tax payment has a t-count of 3.206> t-table 1.99601 and a significance of 0.002 <0.05 means that the manual tax payment partially has a significant influence on the understanding of taxpayers.

Simultaneous Test (Test F)
The F test is used to find out whether the independent variables together have a significant effect on the dependent variable. The alpha value used is 0.05. The following F test results have been carried out: Information: n = number of samples k = number of independent variables From the calculation above, the F-count result is 5.642> F-table 3.13 with a significance of 0.005, which means that H0 is rejected and H1 is accepted. Based on these results it shows that e-billing and manual tax collections together have a significant effect on understanding taxpayers.

Correlation Coefficient Test (R) and Determination Coefficient (R 2 )
To find out how big is the correlation or the relationship between the independent and dependent variables, it can see the value of the correlation coefficient or (R). Whereas to measure how far the ability of the independent variable can provide the information needed to explain the dependent variable is to use the coefficient of determination (R 2 ).
The results of the correlation coefficient (R) and the coefficient of determination (R 2 ) can be seen in the following table: Based on the table above, the magnitude of the correlation value (R) obtained is 0.380. This shows that there is a low relationship between the independent variable and the dependent variable. While the magnitude of the Adjusted R Square (R 2 ) multiple determination coefficients obtained is 0.119, which means that the e-billing variable and manual tax payment letter have an effect of 11.9% on the understanding of taxpayers, while the rest is influenced by other variables that are not scrutinized.

Discussion
1. The effect of applying the e-billing payment method to the understanding of taxpayers.
The first hypothesis examines the effect of applying the e-billing payment method to the understanding of taxpayers. The results of the t test show that there is no significant effect between ebilling payment methods on the understanding of taxpayers with a regression coefficient of 0.083 and the results of the t-test analysis of 0.732 <of the t-table value of 1.99601 and a significance level of 0.467, thus in hypothesis (H 1 ) which states that there is an effect of applying the e-billing payment method to the understanding of the taxpayer being rejected.