DETERMINAN FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK DALAM PENGGUNAAN E-FILING
DOI:
https://doi.org/10.32897/jsikap.v4i2.204Kata Kunci:
Effect Of Perception Usability, Perception Of Ease, Perception Of Security And Confidentiality, Interest, E-FilingAbstrak
This study aims to determine the effect of perceived usefulness, perceived ease, perceived security and confidentiality on the interest of taxpayers in the use of e-filing at KPP Pratama Telanaipura, Jambi City partially and simultaneously. The variable used in this study is the dependent variable namely the interest of taxpayers in the use of e-filing while the independent variables are perceptions of usability, perceived ease, perception of security and confidentiality. The respondents are taxpayers of individuals who have used e-filing and have not used e-filing at KPP Pratama Telanaipura, Jambi City. Research This uses multiple linear regression analysis with a sample of 98 respondent. The results show that: (1) the perception of usability influences the interest of taxpayers in the use of e-filing, (2) the perception of convenience influences the interest of taxpayers in the use of e-filing, (3) perceptions of security and confidentiality influence taxpayer interest in use e-filing (4) perceptions of usability, perceived ease, perception of security and confidentiality together influence the interest of taxpayers in the use of e-filing.Referensi
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