FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN FASILITAS E-FILING OLEH WAJIB PAJAK ORANG PRIBADI
(Studi Kasus pada Pegawai Terdaftar di Perum Perhutani KPH Mojokerto Divisi Regional Jawa Timur)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ROBBANY, AYUNDA INAYATUR
Subject
336.2 - TAXES & TAXATION
Datestamp
2017-12-27 07:41:05
Abstract :
This research aims to investigate the factors that influenced the utilization of e-filling facilities. The variables which are used in this research is dependent variabel that is utilization of e-filing facilities while independent variables are perceived usefulness,perceived ease of use, perceived complexity and readiness technology taxpayers information.Data used in this research is primary data by using questionaire. Respondent are the employees of Perum Perhutani KPH Mojokerto Divisi Regional Jawa Timur who reported SPT Tahunan using e-filing. Sample collection methods used in this research was purposive sampling. Data analysis in this research uses the Technology Acceptance Models (TAM) with SPSS program. The result showed that: (1) Perceived Usefulness significantly positive influence to utilization of e-filing facilities, (2) Perceived Ease of Use significantly positive influence to utilization of e-filing facilities, (3) Perceived Complexity not influence to utilization of e-filing facilities, (4) Readiness Technology Taxpayers Information significantly positive influence to utilization of e-Filingfacilities. Keyword :E-filing, Utilization of e-filing facilities, Perceived Usefulness, Perceived Ease of Use, Perceived Complexity, Readiness Technology Taxpayers Information.
This research aims to investigate the factors that influenced the utilization of e-filling facilities. The variables which are used in this research is dependent variabel that is utilization of e-filing facilities while independent variables are perceived usefulness,perceived ease of use, perceived complexity and readiness technology taxpayers information.Data used in this research is primary data by using questionaire. Respondent are the employees of Perum Perhutani KPH Mojokerto Divisi Regional Jawa Timur who reported SPT Tahunan using e-filing. Sample collection methods used in this research was purposive sampling. Data analysis in this research uses the Technology Acceptance Models (TAM) with SPSS program. The result showed that: (1) Perceived Usefulness significantly positive influence to utilization of e-filing facilities, (2) Perceived Ease of Use significantly positive influence to utilization of e-filing facilities, (3) Perceived Complexity not influence to utilization of e-filing facilities, (4) Readiness Technology Taxpayers Information significantly positive influence to utilization of e-Filingfacilities. Keyword :E-filing, Utilization of e-filing facilities, Perceived Usefulness, Perceived Ease of Use, Perceived Complexity, Readiness Technology Taxpayers Information.
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