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Putu Dessy Kurnia Dewi
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Economics, Econometrics & Finance

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Faktor-Faktor yang Memengaruhi Intensitas Perilaku dalam Penggunaan E-Filing Pada Wajib Pajak Orang Pribadi Putu Dessy Kurnia Dewi; Naniek Noviari
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p27

Abstract

This study aims to determine the intensity of behavior in the use of e-filing in Badungregency, measured through the perception of usability, perception of ease, security andconfidentiality, preparedness of taxpayer information technology, and experience. Theintensity of behavior in the use of e-filing is desire to use e-filing and reuse it in the future.This research was in Badung regency. The number of samples as 100 taxpayers personalusers e-filing. The method of the sample using purposive sampling, the technique ofdetermining the sample by using certain criteria that have been determined in accordancewith the purpose of study. Data collection was questionnaires. The analysis technique usedis multiple linear regression analysis. Based on the results concluded that the perception ofusability, perception of ease, security and confidentiality, readiness of taxpayer informationtechnology influential, and experience positively affect the intensity of e-filing userbehavior.Keyword : Intensity of behavior, e-filing, individual taxpayer, Annual SPT.
Co-Authors Naniek Noviari