Faktor Faktor yang Mepengaruhi Penggunaan e-Filing bagi Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak di KPP Sukoharjo dan KPP Surakarta)

Abstract

his research aims to investigate the factors that influence the behavior intensity taxpayer for using e-Filing Taxpayers, particularly Private People in the city of Surakarta and Sukoharjo. The variables used in this research is the dependent variable that is intensity of Taxpayer behavior in using eFiling, while the independent variable used is the perception of usefulness, simplicity, complexity, volunteerism, experience, security and confidentiality, and readiness information technology tax payers. The sample in this research is the tax payers of private People who report SPT use e-Filing in Surakarta and Sukoharjo. Sample collection method used in this research is convenience sampling retrieved 100 samples. The data used in this research is the primary data using questionnaires. Data analysis in this study uses the Technology Acceptance Model (TAM) and SPSS programs. Data analysis technique used was multiple linear regression. The results of this study indicate that significant at the level of 0.05 Perception, perception of ease of Usability, complexity, Volunteerism, experience, security and confidentiality, and information technology Readiness Taxpayers significant effect against the intensity of Behavior in using e-Filing.