This research aims examine the effect of the ease and usefulness of the tax reporting method for the intention (intention to use) this method for taxpayers of individuals who are not knowledgeable. This study uses S1 Accounting Student participants with an experimental method in the subject. Problem cases used for tax calculation and reporting by participants are taxpayer tax cases using the paper and e-filing method. Testing is done using multiple regression and comparing tax reporting methods using e-filing and paper. The results showed that discussing the positive intention of taxpayers in tax reporting while the benefits did not have a positive effect on the intention of taxpayers in the paperbased and e-filing methods.