FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BANTUL)
Abstract
This study aims to examine the effect of perceived ease of use, experience, perceived usefulness, security and privacy, and readiness technology on the use of e-Filing for taxpayers in the Pratama Tax Service Office Bantul. The independent variabels in this research are perceived ease of use, experience, perceived usefulness, security and privacy, and readiness technology. While the dependent variable in this research is the use of e-Filing. The subjects in this study are taxpayers who have e-Filing in SPT reporting and have been registered in Tax Office Pratama Bantul. In this study, the sample consisted was 88 respondents were selected using convenience sampling method by spreading questionnaire. Hypothesis testing uses multiple regression analysis. Data processing is done by using multiple regression statistical tests with SPSS version 15.0. The results of this reseacrh showed that Perceived Ease of Use, Experience, Security and Privacy, and Readiness Technology do not affect the use of e-Filing. While the Perceived Usefulness affect on the use of e-Filing.