The Effect of Perceptions of Usefulness, Perceptions of Ease of Use, And Perceptions of Security in Using E-Filling on Individual Taxpayer Compliance

Abstract

The purpose of this study is to analyze the effect of three variables, which consist of perceived usefulness, perceived convenience, and perceived security in the use of e-Filing on individual taxpayer compliance which will be implemented in 2021. The method and object of this paper uses a quantitative approach with a sample of 139 respondent's who already have a NPWP, have used the e-Filing application, and are domiciled in West Jakarta. The result of the research shows that perceived usefulness has a significant effect on individual taxpayer compliance. Meanwhile, perception of convenience and perception of security have no significant effect on individual taxpayer compliance. The conclusion of this study as a whole of the three variables have a significant influence on individual taxpayer compliance.