PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, PERSEPSI KEAMANAN DAN KERAHASIAAN, SERTA PERSEPSI KESIAPAN TERHADAP MINAT PERILAKU WAJIB PAJAK ORANG PRIBADI DALAM PENGGUNAAN E-FILING DI KPP PRATAMA BANGKALAN
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Institusion
Universitas Bhayangkara Surabaya
Author
ALFIAH, Alfiah
Subject
Datestamp
2021-12-23 05:01:33
Abstract :
This study aims to examine and analyze the effect of perceived usefulness, convenience, security and confidentiality, readiness on the behavioral interest of individual taxpayers in the use of e-filing at KPP Pratama Bangkalan. This study uses quantitative data and data sources, namely primary data. The population in this study are individual taxpayers who are registered at the Pratama Bangkalan tax office. The sample used in this study was 100 individual taxpayers. The sampling technique was purposive sampling technique. The method of data collection is using primary data obtained by distributing online questionnaires via google form. The instrument trial was analyzed using validity and reliability tests. The data analysis tools used in this research are descriptive statistics, multiple linear regression analysis, classical assumption test, and hypothesis testing.The results of this study indicate that (1) Perception of Usefulness affects the behavioral interest of individual taxpayers in the use of e-Filing, (2) Perception of Convenience affects the behavioral interest of individual taxpayers in the use of e-Filing, (3) Perceptions of Security and Confidentiality does not affect the behavioral interest of individual taxpayers in the use of e-Filing, (4) Perception of Readiness does not affect the behavioral interest of individual taxpayers in the use of e-Filing.
This study aims to examine and analyze the effect of perceived usefulness, convenience, security and confidentiality, readiness on the behavioral interest of individual taxpayers in the use of e-filing at KPP Pratama Bangkalan. This study uses quantitative data and data sources, namely primary data. The population in this study are individual taxpayers who are registered at the Pratama Bangkalan tax office. The sample used in this study was 100 individual taxpayers. The sampling technique was purposive sampling technique. The method of data collection is using primary data obtained by distributing online questionnaires via google form. The instrument trial was analyzed using validity and reliability tests. The data analysis tools used in this research are descriptive statistics, multiple linear regression analysis, classical assumption test, and hypothesis testing.The results of this study indicate that (1) Perception of Usefulness affects the behavioral interest of individual taxpayers in the use of e-Filing, (2) Perception of Convenience affects the behavioral interest of individual taxpayers in the use of e-Filing, (3) Perceptions of Security and Confidentiality does not affect the behavioral interest of individual taxpayers in the use of e-Filing, (4) Perception of Readiness does not affect the behavioral interest of individual taxpayers in the use of e-Filing.
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