Indonesian Journal Accounting (IJAcc)
Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc)

Faktor-Faktor Yang Mempengaruhi Minat Wajib Pajak Dalam Menggunakan Sistem E-Filling

Mardiana Mardiana (Universitas Raharja)
Pipit Nursaputri (Universitas Raharja)
Ria Dwi I’zzaty (Universitas Raharja)



Article Info

Publish Date
29 Feb 2020

Abstract

The purpose of this research is to examine the factors affecting interests of taxpayers in using efiling facility. The independent variables of this research are perceived usefulness, perceived ease of use, security and privacy, complexity, readiness technology taxpayers information and human resources. Data used in this research is primary data by using questionnaires. Respondent are the Individual Taxpayers who used e-filing.This research used multiple linear regression analysis that involved 108 respondents. The results show that: (1) perceived usefulness affects positively the intention to use E-filing, (2) perceived ease of use affects positively the intention to use E-Filing, (3) security and privacy affects positively the intention to use E-Filing, (4) complexity affects negatively the intention to use E-filing, (5) Readiness Technology Taxpayers Information affects positively the intention to use E-Filing (6) Human Resources affects positively the intention to use E-Filing

Copyrights © 2020






Journal Info

Abbrev

ijacc

Publisher

Subject

Economics, Econometrics & Finance

Description

IJAcc (Indonesian Journal Accounting) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). JAKBI aims to publish articles in the field of accounting and business that provide the significant ...