JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Vol. 2 No. 3 (2023): Oktober

PENGARUH PERSEPSI KEMUDAHAN, KEAMANAN DAN KERAHASIAAN, SERTA KESIAPAN TEKNOLOGI INFORMASI TERHADAP PENGGUNAAN E-FILLING PADA WAJIB PAJAK

Rini Setiawati (Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi)
Mellya Embun Baining (Universitas Islam Negeri Sulthan Thaha Syaifudin Jambi)
Mutmainnah (Universitas Islam Negeri Sulthan Thaha Syaifudin Jambi)



Article Info

Publish Date
07 Oct 2023

Abstract

This study aims to examine the effect of perceptions of ease, security and confidentiality, as well as information technology readiness to the use of e-filing for taxpayers. This research data uses primary data by distributing questionnaires to individual taxpayers who are registered at KPP Pratama Pelayangan Jambi City. The sampling method for this research sample is purposive sampling with a sample of 100 taxpayers. The data analysis method used in this research is multiple regression analysis assisted by the IBM SPSS statistics 27 application. The results of this study indicate that perceived ease of use does have a positive effect on the use of e-filing, security and confidentiality do not affect the use of e-filing, while information readiness has a positive effect on the use of e-filing. Simultaneously the independent variables, namely perceived convenience, security and confidentiality, as well as information technology readiness, have an effect on the use of e-filing.

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Journal Info

Abbrev

JIMEB

Publisher

Subject

Economics, Econometrics & Finance

Description

JIMEB is published three times a year—in January, May, and October—and welcomes original research articles, literature reviews, and conceptual papers written in Bahasa Indonesia or English. The journal serves as a platform for scholars, researchers, practitioners, and students to contribute and ...