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All Journal Amnesty: Jurnal Riset Perpajakan
Wahyuni Wahyuni
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance

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The Influence of Perceived Usefulness, Perceived Convenience and Perceived Efficiency On The Use of E-Filing For Individual Taxpayer at KPP Pratama Bulukumba Nurul Hinayah; Agusdiwana Suarni; Wahyuni Wahyuni
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9344

Abstract

Research data obtained from questionnaires (primary). The results of the analysis were carried out with multiple linear regression. These results indicate that the perceived usefulness variable with a significance value of 0,014 < 0,05 and t_count is greater than t_table. that is 2,517 > 1,984. From these results, it can be seen that the perceived usefulness variable has a positive and significant effect on the use of E-Filing, the perceived convenience variable shows a significance value of 0,004 < 0,05 and t_count is greater than t_table. that is 2,979 > 1,984. From these results, it can be seen that the perceived convenience variable has a positive and significant effect on the use of E-Filing and the efficient perception variable shows a significance value of 0,004 < 0,05 and t_count is greater than t_table. ie 2,918 > 1,984. From these results it can be seen that the efficient perception variable has a positive and significant effect on the use of E-Filing.
Co-Authors Nurul Hinayah Suarni, Agusdiwana