Putri, Ananda (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSITAS PENGGUNAAN FASILITAS E-FILING OLEH WAJIB PAJAK ORANG PRIBADI SEBAGAI SARANA PENYAMPAIAN SPT SECARA ONLINE DAN REAL TIME. Other thesis, UPN "VETERAN" YOGYAKARTA.
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Abstract
ABSTRACT The aim of this research is to empirically test the effect of perceived usefulness, perceived ease of use, complexity, security and confidentiality, information technology readiness level and perception of experience towards the intensity in the use of e-filing facility for individual taxpayer. The method used in this research is a survey method through the use of questionnaire. Respondents of this research is the individual taxpayer who have used e-filing or have already known the manual of e-filing application but have never tried it. The samples were taken by using convenience sampling method. Data were then tested by validity test, reliability test, classic assumption test, and statistical hypothesis test using regression on SPSS version 20. The results show that: (1) Perceived usefulness affect the e-filing system. This showed that when perceived usefulness is high, then the use of e-filing system will increase. Likewise, when perceived usefulness is low, then the use of e-filing system will decrease. (2) Perceived ease of use affect the e-filing system. This showed that when perceived ease of use is high, then the use of e-filing system will increase. Likewise, when perceived ease of use is low, then the use of e-filing system will decrease. (3) User perception toward complexity affect the e-filing system. This showed that when the user perception toward complexity is high, then the use of e-filing system will decrease. Likewise, when the user perception toward complexity is low, then the use of e-filing system will increase. (4) User perception toward security and confidentiality affect the intensity of use of the e-filing. This showed that when the user have good perception toward security and confidentiality, then the intensity of using e-filing will increase. Likewise, when the user have bad perception toward security and confidentiality, then the intensity of using e-filing will decrease. (5) User readiness level in information technology affect the intensity of use of the e-filing. This showed that the better the user readiness level in term of information technology, the higher the intensity of using e-filing system. Likewise, when user have poor readiness level in term of information technology, then the intensity of using e-filing system will be low. (6) User perception toward experience don’t affect the intensity of use of e-filing. Keyword: factors affecting the taxpayers behavior in using e-filing facility, perceived usefulness, perceived ease of use, perception of complexity, perception of security and confidentiality, readiness in information technology, perception of experience.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 18 Apr 2017 07:29 |
| Last Modified: | 18 Apr 2017 07:29 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/11872 |
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