Utami, Adisti Putri and Osesoga, Maria Stefani (2017) Analisa Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Wajib Pajak Orang Pribadi Case Study of Individual Taxpayers Domiciled in Tangerang. Ultima Accounting : Jurnal Ilmu Akuntansi, 9 (2). ISSN 2085-4595
Full text not available from this repository.Abstract
The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, satisfaction, security and privacy, and taxpayers readiness of information technology toward e-Filing usage. The main purpose of e-Filing implementation was to improve services to the public by facilitating the reporting of SPT electronically through the internet to the taxpayer. The object of this research was individual taxpayers in Tangerang City. The selection of the sample was determined based on convenience sampling method. Data used in this study was primary data. The respondent in this study were 160 individual taxpayers. Data analysis technique in this research was using multiple linier regression. The result of this study were (1) perceived usefulness had significant effect to e-Filing usage; (2) perceived ease of use had significant effect to e-Filing usage; (3) satisfaction had significant effect to e-Filing usage; (4) security and privacy had no effect to e-Filing usage; (5) taxpayers readiness of information technology had significant effect to e-Filing usage. Furthermore, perceived usefulness, perceived ease of use, satisfaction, security and privacy, and taxpayers readiness of information technology had influence simultaneously to e-Filing usage.
| Item Type: | Article |
|---|---|
| Keywords: | e-Filing usage, perceived ease of use, perceived usefulness, satisfaction, security and privacy, taxpayers readiness of information technology. |
| Subjects: | 000 Computer Science, Information and General Works > 000 Computer Science, Knowledge and Systems > 005 Computer Programming > 005.5 Application / Software 300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation |
| Divisions: | Faculty of Business > Accounting |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 14 Dec 2021 01:37 |
| Last Modified: | 18 Nov 2022 03:16 |
| URI: | https://kc.umn.ac.id/id/eprint/19560 |
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