Analisis Faktor-faktor yang Mepengaruhi Penggunaan e filing Bagi Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak di KPP Surakarta)

Abstract

This study aims to determine the factors that influence the intensity of
the behavior of taxpayers to use e-filing taxpayers, especially
individuals in the city of Surakarta. The variables used in this study
are the dependent variable, namely the intensity of the behavior of
taxpayers in using e-filing, while the independent variables used are
perceived usefulness, simplicity, complexity, volunteerism,
experience, security and confidentiality, and readiness of Information
technology taxpayers. The sample in this study is individual
taxpayers who report SPT using e-Filing in Surakarta.
The sample collection method used in this study is convenience
sampling which was taken 100 samples. The data used in this study
are primary data using questionnaires. Data analysis in this study
uses the basic theory of Technology Acceptance Model (TAM) and
the SPSS program. The data analysis technique used is multiple
linear regression. The results of this study indicate that the
significance at the level of 0.05 Perception, perceived ease of
Usability, complexity, Volunteerism, experience, security and
confidentiality, and readiness of taxpayer information technology
significantly influence the intensity of behavior in using e-Filing