FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN E-FILING BAGI WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA KLATEN
Abstract
This study aims to examine the effect of perceived usefulness, perceived ease of use, perception of utilization, security and privacy, attitudes toward behavior and readiness technology on the use of e-Filing for taxpayers in the Pratama Tax Service Office Klaten. The independent variables in this research are perceived usefulness, perceived ease of use, perception of utilization, security and privacy, attitudes toward behavior 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 Klaten. In this study, the sample consisted was 114 respondents were selected using convenience sampling method by spreading questionnaire. The tool used to analyze the data in this study is multiple linear regression. The results showed that perceived usefulness positively affected the use of e-Filing. The perceived ease of use has a positive effect on the use of e-Filing. While the perceived of utilization, security and privacy, attitudes toward behavior and readiness technology have no effect on the use of e-Filing.