E-JURNAL AKUNTANSI
Vol 22 No 3 (2018)

Faktor-Faktor yang Memengaruhi Intensitas Perilaku dalam Penggunaan E-Filing Pada Wajib Pajak Orang Pribadi

Putu Dessy Kurnia Dewi (Unknown)
Naniek Noviari (Unknown)



Article Info

Publish Date
19 Feb 2018

Abstract

This study aims to determine the intensity of behavior in the use of e-filing in Badungregency, measured through the perception of usability, perception of ease, security andconfidentiality, preparedness of taxpayer information technology, and experience. Theintensity of behavior in the use of e-filing is desire to use e-filing and reuse it in the future.This research was in Badung regency. The number of samples as 100 taxpayers personalusers e-filing. The method of the sample using purposive sampling, the technique ofdetermining the sample by using certain criteria that have been determined in accordancewith the purpose of study. Data collection was questionnaires. The analysis technique usedis multiple linear regression analysis. Based on the results concluded that the perception ofusability, perception of ease, security and confidentiality, readiness of taxpayer informationtechnology influential, and experience positively affect the intensity of e-filing userbehavior.Keyword : Intensity of behavior, e-filing, individual taxpayer, Annual SPT.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...