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All Journal Journal of Trends Economics and Accounting Research
Slamet Herutono
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Economics, Econometrics & Finance

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Pengaruh Persepsi Wajib Pajak Tentang Kemudahan, Kegunaan, dan Kepercayaan Terhadap Minat Penggunaan e-filing Slamet Herutono; Ratna Puji Astuti; Khaidir Ali
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1429

Abstract

Digitalization in the tax sector has brought significant changes in the services provided to taxpayers. Tax services become faster, more efficient, and accurate. e-Filing is one of the implementations of digital technology in taxation. This research examines the influence of taxpayer’s perceptions of convenience, usefulness, and trust on interest in using e-filing. The location that is the study area for this research is Kantor Pelayanan Pajak (KPP) Pratama Kota Bontang. Sample determination was carried out using a purposive sampling technique with a sample size of 100 respondents. The research results show that taxpayer’s perceptions of usefulness and trustworthiness have a significant influence, while perceptions of convenience do not have a significant influence on interest in using e-filing. However, it is important to ensure that e-filing is easy to use. Simplifying features, reducing unnecessary steps, and providing help (helpdesk) will make it easier for taxpayers to carry out their tax obligations properly
Co-Authors Khaidir Ali Ratna Puji Astuti