FAKTOR-FAKTOR YANG BERPENGARUH PADA INTENSITAS PERILAKU DALAM PENGGUNAAN E-FILING OLEH WAJIB PAJAK ORANG PRIBADI
ABSTRACT: E-filing users are
more than 7 million in 2016. Number of users also show significant growth in
2014 and 2015 each about 1 million and 2 million users. The intensity of
taxpayer’s behavior in using e-filing is taxpayer willingness to use e-filing
and reuse it in the future. Knowing the factors that have influence on the
intensity of this behavior is an important thing. This study conducted on
individual taxpayers in the East Denpasar Small Tax Office. Number of samples
examined in this researchwere 100 individual taxpayers. Data collected through
questionnaires by incidental sampling technique. Analysis technique used was
multiple linear regression analysis. Based on results of the research the
conclusion is perceived usefulness, perceived ease to use, security and
privacy, as well as readiness of taxpayer technology information partially have
positive influence on the intensity of individual taxpayer’s behavior in using
e-filing in East Denpasar Small Tax Office.
Penulis: I Wayan Maha Hredaya
Dharma, Naniek Noviari
Kode Jurnal: jpakuntansidd160087
