Analisis Faktor-faktor yang Mepengaruhi Penggunaan e filing Bagi Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak di KPP Surakarta) (original) (raw)
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2018
This study aims to determine empirically the influence of perceived usefulness, perceived ease to use, security and privacy, readiness of taxpayer technology information , as well as experience of users to use e-Filing for Taxpayers. Data obtained by survey method using a questionnaire as a data collection staple. Samples were selected using convenience sampling method. Data analysis was carried out using validity, reliability testing, multiple linear regression analysis, the classical assumption, as well as using the t test for partial hypothesis testing, and test to examine the influence f simultaneously, and the coefficient of determination. Based on the results of the analysis can be concluded that partial perceived usefulness and experience significantly influence the use of e-Filing Taxpayers, whereas perceived ease to use, security and privacy,and readiness of taxpayer technology information of not striving against the use of e- Filing for Taxpayers
Analisa Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Wajib Pajak Orang Pribadi
Jurnal ULTIMA Accounting, 2018
The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, satisfaction, security and privacy, and taxpayers readiness of information technology toward e-Filing usage. The main purpose of e-Filing implementation was to improve services to the public by facilitating the reporting of SPT electronically through the internet to the taxpayer. The object of this research was individual taxpayers in Tangerang City. The selection of the sample was determined based on convenience sampling method. Data used in this study was primary data. The respondent in this study were 160 individual taxpayers. Data analysis technique in this research was using multiple linier regression. The result of this study were (1) perceived usefulness had significant effect to e-Filing usage; (2) perceived ease of use had significant effect to e-Filing usage; (3) satisfaction had significant effect to e-Filing usage; (4) security and privacy had no effect to e-Filing us...
academia, 2023
The purpose of this research is to determine whether there is an influence between Perceptions of Usability, Security and Confidentiality on the Use of E-filing, then to find out whether Internet Understanding moderates Perceptions of Usability as well as Security and Confidentiality on the Use of E-filing, and to determine whether there is an effect of Use of E-filing on the Compliance of Individual Taxpayers in their tax reporting. The type of data used in this research is primary data with quantitative research methods. This research is by distributing questionnaires directly and Google Form. This study uses validity, reliability, descriptive statistical tests, classical assumption tests, multiple linear regression analysis and MRA (Moderated Regression Analysis) tests and uses analytical tools with the help of the SPSS version 26.0 computer program to determine the effect of each variable. From the results of the independent test analysis it is partially known that the Perception of Usability as well as Security and Confidentiality has a positive effect on the Use of E-Filling and the Use of E-Filing has a positive effect on Taxpayer Compliance. Thus the hypothesis proposed can be accepted. And the results of the MRA test analysis show that understanding of the Internet is not able to moderate perceptions of usability and security and confidentiality of the use of e-filing. Thus the hypothesis is rejected.
2015
The purpose of this study is to determine the influence of perceived usefulness, perceived case of use, perceived satisfactions usage of taxpayer to the used of e-Filing by the individual taxpayer. This research is a case study. The sample of this study were the lecturers of Economics Faculty at Universitas Negeri Yogyakarta. Data was collected by questionnaires. And then it was analyzed by linier multiple regression. The result showed that the variable of perceived usefulness, perceived case of use, and perceived satisfactions usage of taxpayer had influenced to the use of e-Filing in the process of tax submission. The higher usefulness, ease of use and satisfaction in operating e-Filing, the higher the use of e-Filing.
The purpose of this research is to examine the factors affecting interests of taxpayers in using e-filing facility. The independent variables of ths research are attitudes, perceived usefulness, perceived ease of use, social norms, perceived critical mass, experience, condition technology facilities, and tax equity. Data used in this research is primary data by using questionaire. Respondent are the Individual Taxpayers who used e-filing and listed in Tax Office Kepanjen.This research used factor analysis and multiple linear regression analysis that involved 102 respondents using convenience sampling technique. The results of hypothesis showed that the attitudes, perceived usefulness, perceived ease of use, social norms, and tax equity significantly influence the tax payer interest, but the perceived critical mass, experience, condition technology facilities doesn't have significant effect on tax payer interest. The results of this study showed that taxpayers are comfortable, easy and get benefit from e-filing system, the environment around taxpayer recommends using e-filing and taxation system that has been fair. While critical mass around the taxpayer is not able to build confidence in taxpayers. Many also do not affect the least experience significantly to the emergence of interest in using e-filing. Conditions tech facilities menunujukkan their suitability or not the tax return reporting system with e-filing will not affect taxpayers in using the e-filing.
Sains: Jurnal Manajemen dan Bisnis, 2017
This research aimed to investigate the factors that influenced perceived usefulness, perceived satisfaction, perceived ease, perceived the security and privacy, readiness technology taxpayers information ,to use toward the intention taxpayers in using e-filing in KPP Pratama Serang. This research used primary data obtained from questionnaires. The sample used were the taxpayer registered in the Tax Office Serang that using e-filing. The sampling technique used was purposive sampling. Of the 150 questionnaires distributed, the number of questionnaires returned was 130 questionnaires. The analytical method used is the analysis of Structural Equation Modeling (SEM). The data were processed using software Smart Partial Least Square (SmartPLS) version 3.The results of this study revealed that all the independent variables in this study, perceived usefulness, perceived satisfaction, perceived ease, perceived security and privacy, readiness technology taxpayers information significant effect on the interest of individual taxpayers in the use of e-filing.
2021
The purpose of this research is to examine the influence of knowledge, perceptions of usability, perceived of ease, security and confidentiality, experience, readiness of information technology, complexity, to the interest in the behavior of individual taxpayers in using of e-filing. This study uses primary data collected through distributing questionnaires to each individual taxpayer in the South Tangerang region. The number of samples used in this study were 110 respondents. Sampling method that used in this study is accidental sampling method. The methods that used for data analysis are reliability testing, validity test, classical assumption test, coefficient of determination test, coefficient of correlation test, simultaneous regression test (F), partial t-test. This study found that the perceptions of usability doesn’t affect the interest of individual taxpayers' behavior in using e-filing, while knowledge, perceived of ease, security and secrecy, experience, readiness of ...
2018
Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Minat Menggunakan e-Filing terhadap Kepatuhan Wajib Pajak ; (2) Persepsi Kebermanfaatan Penggunaan e-Filing terhadap Kepatuhan Wajib Pajak; (3) Persepsi Kemudahan Penggunaan e-Filing terhadap Kepatuhan Wajib Pajak; dan (4) Minat, Persepsi Kebermanfaatan dan Kemudahan Penggunaan e-Filing secara bersama-sama (simultan) terhadap Kepatuhaan Wajib Pajak. Sampel penelitian ini sebanyak 100 Wajib Pajak Orang Pribadi Magelang. Teknik analisis data menggunakan analisis statistik deskriptif, uji prasyarat analisis, analisis regresi linier sederhana, dan analisis regresi linier berganda. Hasil penelitian menunjukkan: (1) Terdapat pengaruh positif dan signifikan Minat Menggunakan e-Filing terhadap Kepatuhan Wajib Pajak, (2) Terdapat pengaruh positif dan signifikan Persepsi Kebermanfaatan Penggunaan e-Filing terhadap Kepatuhan Wajib Pajak, (3) Terdapat pengaruh positif dan signifikan Persepsi Kemudahan Penggunaan e-Filing terhadap Kepatuhan...