ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-FILING OLEH WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar pada KPP Madya dan Pratama di Kota Tangerang dan Tangerang Selatan)

Wiratan, Kemuel and Harjanto, Karina (2018) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-FILING OLEH WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar pada KPP Madya dan Pratama di Kota Tangerang dan Tangerang Selatan). Jurnal Bina Akuntansi, 5 (2). ISSN 2656-9515

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Abstract

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, security and privacy, readiness of technology information, user’s satisfaction towards the use of e-Filing. This research uses a primary data. Respondents are the individual taxpayers who report SPT Tahunan using e-Filing and register in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has influence on the use of e-Filing, (2) perceived ease of use has influence on the use of e-Filing, (3) the security and privacy doesn’t have influence on the use of e-Filing, (4) readiness technology information doesn’t have influence on the use of e-Filing, (5) user’s satisfaction has influence on the use of e-Filing, (6) perceived usefulness, perceived ease of use, security and privacy, readiness technology information, user’s satisfaction have influence simultaneously on the use of e-Filing.

Item Type: Article
Subjects: 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 14 Dec 2021 02:24
Last Modified: 14 Dec 2021 02:24
URI: http://kc.umn.ac.id/id/eprint/19575

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