Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 6, No 2 (2017): Volume 6 Nomor 2

Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Terhadap Penggunaan EFiling (Studi Empiris KPP Pratama Tanjung Karang dan KPP Pratama Kedaton Bandar Lampung)

Septi Listiawati (Unknown)
Kusnadi Kusnadi (Unknown)
Indah Lia Puspita (Unknown)



Article Info

Publish Date
12 Nov 2019

Abstract

This study aims to provide empirical evidence of influence perceived usefulness, perceivedease of use, security and privacy, Perceptions of satisfaction, Readiness of information technology hasinfluence on the use of e-Filing at Tax Office (KPP) Pratama Tanjung Karang and Tax Office (KPP)Pratama Kedaton Bandar Lampung.The population of this study are all taxpayers of priya users of efilingregistered at Tax Office (KPP) Pratama Tanjung Karang and Tax Office (KPP) PratamaKedaton Bandar Lampung which amounted to 54,569 KPP Tanjung Karang and amounted to 36,574at KPP Kedaton Bandar Lampung. he sample used in this research is determined by slovin method.Based on the motode, the number of samples of 100 taxpayers of e-Filing users is obtained.. Dataanalysis used in this research using Smart Partial Least Square (PLS).The result of the research shows that (1) there is a very significant positive influence on the perceptionof the use of e-Filing, (2) there is a very significant positive influence of perception of ease of e-filing,(3) there is a significant negative effect of security and confidentiality to e -Filing, (4) there is apositive influence of satisfaction perceptions on the use of e-Filing, (5) there is a positive effect ofinformation technology readiness on the use of e-Filing.

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Journal Info

Abbrev

risetekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ini memuat hasil riset dosen-dosen dari program studi akuntansi ; meliputi akuntansi keuangan , akuntansi manajemen, akuntansi sektor publik dan manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia dilingkungan FE unimal maupun dari luar FE Unmal FAKULTAS EKONOMI UNIVERSITAS ...