Pengaruh Perilaku Individu Wajib Pajak Orang Pribadi Terhadap Penggunaan E-Filing di Kota Manado
ABSTRACT: Tax is one of the
main sources of revenue in Indonesia beside sources of petroleum and natural
gas which are important for the survival of the nation of Indonesia.Therefore,
the government develops a new system to help taxpayer paying their taxes.The
purpose of this research is to analyze the influence of individual taxpayer
behaviorstowards the usage of e-filing in manado city. The analyzing method
used in this researchis explanative, that is explaining the influence of each
of the research variable based on the questionnaire data that has been
processed.The result showed that Perceived Usefulness and Perceived Ease of Use
give positives influence towards the usage of efiling, while Behavioral
Intention did not bring positive influence towards the usage of efiling. The
Directorate General of Taxation should be more socializing the e-filingprogram
more actively, also the taxpayer should be more open towards the development of
taxes technology
Penulis: Calvin Kolompoy,
Ventje Ilat, Harijanto Sabijono
Kode Jurnal: jpakuntansidd150669
