ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT WAJIB PAJAK DALAM MENGUNAKAN E-FILING SEBAGAI SARANA PELAPORAN SURAT PEMBERITAHUAN (Studi Empiris pada Wajib Pajak Orang Pribadi yang Berada di Daerah Istimewa Yogyakarta (DIY) )
Abstract
This research aims to examine empirically the influence of performance expectancy, effort expectancy, social influence, facilitating codition, and also self efficacy towards the interest of taxpayers in using the e-filling application as reporting facility of notification letters. The method of the research was survey method, the instrument used in collecting the data was questionnaires. The sample for the research was Independent Personal Services (Pekerjaan Bebas) Taxpayers as many as 91 respondents and after the data was analyzed; there were 18 outliers so the total samples that can be used were only 73 respondents. The analytical instrument of the research was the multiple linear regressions. The result of the research showed that: (1) Performance Expectancy had positive and significant influence toward the interest of Taxpayers in using e-filing application; (2) Social Influence had positive and significant influence toward the interest of Taxpayers in using e-filing application; (3) Self Efficacy had positive and significant influence toward the interest of Taxpayers in using e-filing application; (4) Facilitating Coditions had no influence toward the interest of Taxpayers in using e-filing application. So, it can be concluded that the higher of the Taxpayer’s believe on new technology in taxation (e-filing), the higher of interest of Taxpayers in using the e-filing application as reporting facility of Notification Letters.