Oikonomia: Jurnal Manajemen
Vol 19, No 2 (2023): Oikonomia: Jurnal Manajemen

Minat Pelaporan Pajak dengan E-filling: Kualitas Pelayanan, Manfaat Teknologi Informasi dan Kemudahan Pengguna

Dipateruna Awaloedin (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nasional Jakarta Indonesia)
Elwisam Elwisam (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nasional Jakarta Indonesia)



Article Info

Publish Date
31 Jul 2023

Abstract

Purpose In accordance with the technology acceptance model and theory of planned behavior, this study aims to examine the perceived benefits and convenience level of the e-filling system and the quality of KPP services that help people in e-filling with interest in tax reporting by e-filling. Methodology This research design is a cross-sectional design. The data collected is primary data of 100 samples from a population of 20,332 individual taxpayers at the Depok Sawangan tax office. Determination of the sample by convenience sampling technique and measured by the slovin formula. Single harman factor testing was also carried out. While testing the hypothesis with multiple regression through SPSS 26. Findings Quality of service and convenience perceived by taxpayers affects the interest of taxpayers in reporting their taxes by e-filling. Meanwhile, the benefits felt by taxpayers do not affect the interest in using e-filling. Suggestion Practical implications and suggestions for research are described in this article.

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Journal Info

Abbrev

oikonamia

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Oikonomia: Jurnal Manajemen advances both theoretical and empirical research that cover various topics in economics, business and management with the main topics includes, but not limited to: Human resource management, Financial management, Operational management, Marketing management, Strategic ...