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All Journal Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi)
Andi Andi
Jurusan Akuntansi, Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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KEMAMPUAN WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING Andi Andi
Jurnal Ekonomi-Qu Vol 8, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1018.371 KB) | DOI: 10.35448/jequ.v8i2.4448

Abstract

This research aimed to investigate the factors that influenced perceived usefulness, perceived satisfaction, perceived ease, perceived the security and privacy, readiness technology tax payers 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 techniqueused 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 tax payers information significant effect on theinterest of individual taxpayers in the use of e-filing. 
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