ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK DALAM PENGGUNAAN E-FILING

PRASETYA, DYAN BAGUS (2016) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK DALAM PENGGUNAAN E-FILING. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to examine the factors that affect the interests of the taxpayer in the use of e-filing. This study focuses on the individual taxpayer who uses E-filing system. The variables used in this study is the independent variable is, Perception Usefulness, Perceived Ease, Complexity, Information Technology Readiness, Systems Effectiveness and Eligibility System. While the dependent variable is the interest in the taxpayer of the Use of E-filing. The sample used in this study is the individual taxpayer who works in Perbanas Surabaya. The samples in this research using the method of sampling Convenience, Convenience sampling is a method of sampling is done by selecting a sample freely arbitrarily researchers. The data used in this study were be obtained through questionnaires as many as 45 respondents. Analysis of the data used in this study using validity and reliability test, descriptive analysis, test the classical assumption of normality test, multicollinearity test, test heteroskesdastisitas, autocorrelation, and multiple linear regression analysis and test hypothesis that is the coefficient of determination (R2), the test f, and t test. The results showed that the only variable Perceived Usefulness significantly affect the interest the taxpayer of the use of E-Filing, while variable Perceived Ease, Complexity, Readiness Information Technology, Effectiveness System and Eligibility System does not significantly influence the interest the taxpayer of the use of E-Filing. Keywords : E-Filing, Interests taxpayer of the use of E-Filing, Perceived Usefulness, Perceived Ease, Complexity, Information Technology Readiness, Effectiveness and Feasibility System.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 18 Jul 2017 06:44
Last Modified: 18 Jul 2017 06:44
URI: http://eprints.perbanas.ac.id/id/eprint/2133

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