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Yuliadi Yuliadi
Budidaya Perikanan, Politeknik Pertanian Negeri Pangkep
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ANALISIS PERSEPSI KERUMITAN, KEMUDAHAN, KEGUNAAN DAN KEPUASAN WAJIB PAJAK TERHADAP FASILITAS E-FILING SEBAGAI SARANA PENYAMPAIAN SPT MASA SECARA ONLINE DAN REALTIME (KAJIAN STUDI EMPIRIS: KOTA BATAM) Nopiana, Puspita Rama; Yuliadi, Yuliadi
Aksara Public Vol 1 No 4 (2017): November (2017)
Publisher : EDUTECH CONSULTANT

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Abstract

The purpose of this study is to analyze 1) perception of complexity, 2) perception of convenience, 3) perception of utility, 4) perception of service satisfaction 5) perception of complexity, ease, usefulness and satisfaction for taxpayers simultaneously to e-filing facilities as a means of delivery of SPT Online and Realtime Period in Batam City. Types of research and data collection methods that do with the survey method through questioner distributed to the respondent. The population in this study consists of taxpayers of individuals and entities residing in Batam City. The sample of this research is taxpayer in Batam City who reported SPT Masa through e-filing. The result of this research is 1) H1: shows that the perception of complexity does not have positive and significant relation for taxpayer to e-filing facility, 2) H2: shows that perception of ease does not have positive and significant relation for taxpayer to e-filing facility , 3) H3: shows that usability perception has positive and significant relation for taxpayer to e-filing facility, 4) H4: shows that perception of service satisfaction does not have positive and significant relation for taxpayer to e-filing facility 5) H5 : shows that the perception of complexity, ease, usefulness and satisfaction of service has a positive and significant simultaneous relationship for taxpayers to e-filing facility as a means of delivering online and realtime SPT in Batam City. Coefficient of determination equal to 50,9% and side 49,1% influenced by other factors
Co-Authors A. Rahman Abdur Rahim, Abdur Aldrin, Aldrin Amril Amril Andini Dwilignita, Andini Andini, Virna Febri Andriani Nasir Anggriani, Luluh ARDIANSYAH ARDIANSYAH Ardiansyah Putra Arham Rusli, Arham Arif Maulana, Arif Atmawan Oktavia, Siska Bahtiar, Syamsul Br Purba, Neni Marlina Dama Mustika Desi Maulidyawati Dinola, Dinola Dzil Ikram, Fadhli Ekastini Ekastini Eri Sasmita Susanto Erni Yanti Natalia, Erni Yanti Fahri Hamdani Fajriansyah, Ananda Fitria, Shintya Habibatul H, Dhia Fahri Harahap, Herpan Syafil Hasanah, Novi Aswatun Herfandi Herfandi Hermanto, Koko Hidayatullah, Muhammad Hifni, Hifni Hudaya, Chairul I Gusti Putu Muliarta Aryana I Made Widiarta I Wayan Joniarta Idham Idham Idifitriani, Farida Ikbal Syukroni Ikram, Fadhli Dzil Imam Munandar Ismiyarti, Wilia Juliansyah, Ahmad Julkarnain, M Julkarnain, M. Juniardi Akhir Putra Lesly, Novalia M. Reza Hardiansyah, M. Reza Mardinata, Erwin Mentari, Ratnawati Mietra Anggara Mohammad Taufan Asri Zaen Muhammad Yusuf Mulawarman Mulawarman Mulyanto, Yudi NABILA OPER Nawassyarif Ngainnur, Siti Nia Kurniasari, Nia Nopiana, Puspita Rama Nuhindro Priagung Widodo Nuryadi, Halid Oktavia, Siska Atmawan Oktaviasni, Asti Pratiwi, Mariska Putri Putra, Juniardi Akhir Putraedi, Andri Qifli Ilhamdi, Jizan Rio Rahmat Yusran Rodianto, Rodainto Rodianto, Rodianto Romero, Reynaldo Rosika, Herliana Rosiska, Evan Ryanto, Rizky Adi Safira, Azzahrah Maulya Saundri, Inggri Shinta Esabella Silvia Firada Utami Simangunsong, Ganda M. Sitorus, David Humala Sofya, Nora Dery Tantoni, Ahmad Tipa, Handra Umar Umar W, Yunanri W, Yunari. Wattimena, Ridho K. Yap, David Zainudin Hassan Zulkhaeri, Zulkhaeri