ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-FILING OLEH WAJIB PAJAK

Jurnal Bina Akuntansi Pub Date : 2018-07-31 DOI:10.52859/jba.v5i2.25

Kathleen Wiratan, Karina Harjanto

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Abstract

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, security and privacy, readiness of technology information, user’s satisfaction towards the use of e-Filing. This research uses a primary data. Respondents are the individual taxpayers who report SPT Tahunan using e-Filing and register in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has influence on the use of e-Filing, (2) perceived ease of use has influence on the use of e-Filing, (3) the security and privacy doesn’t have influence on the use of e-Filing, (4) readiness technology information doesn’t have influence on the use of e-Filing, (5) user’s satisfaction has influence on the use of e-Filing, (6) perceived usefulness, perceived ease of use, security and privacy, readiness technology information, user’s satisfaction have influence simultaneously on the use of e-Filing.

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分析影响纳税人使用电子邮件的因素

本研究的目的是分析感知有用性、感知易用性、安全与隐私、技术信息准备度、用户满意度对电子档案使用的影响。本研究使用了原始数据。受访者是使用电子申报和在坦格朗和南坦格朗市的Madya和Pratama税务局(KPP)登记的个人纳税人。本研究共有112名受访者。使用的抽样技术是方便抽样。本研究的数据分析使用SPSS 25程序进行多元线性回归。本研究结果表明:(1)感知有用性对电子申报的使用有影响，(2)感知易用性对电子申报的使用有影响，(3)安全性和隐私性对电子申报的使用没有影响，(4)就绪技术信息对电子申报的使用没有影响，(5)用户满意度对电子申报的使用有影响，(6)感知有用性、感知易用性、安全性和隐私性、就绪技术信息，用户满意度对电子归档的使用同时产生影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Bina Akuntansi

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