Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Terhadap Penggunaan EFiling (Studi Empiris KPP Pratama Tanjung Karang dan KPP Pratama Kedaton Bandar Lampung)

Sari

This study aims to provide empirical evidence of influence perceived usefulness, perceived
ease of use, security and privacy, Perceptions of satisfaction, Readiness of information technology has
influence on the use of e-Filing at Tax Office (KPP) Pratama Tanjung Karang and Tax Office (KPP)
Pratama Kedaton Bandar Lampung.The population of this study are all taxpayers of priya users of efiling
registered at Tax Office (KPP) Pratama Tanjung Karang and Tax Office (KPP) Pratama
Kedaton Bandar Lampung which amounted to 54,569 KPP Tanjung Karang and amounted to 36,574
at KPP Kedaton Bandar Lampung. he sample used in this research is determined by slovin method.
Based on the motode, the number of samples of 100 taxpayers of e-Filing users is obtained.. Data
analysis used in this research using Smart Partial Least Square (PLS).
The result of the research shows that (1) there is a very significant positive influence on the perception
of the use of e-Filing, (2) there is a very significant positive influence of perception of ease of e-filing,
(3) there is a significant negative effect of security and confidentiality to e -Filing, (4) there is a
positive influence of satisfaction perceptions on the use of e-Filing, (5) there is a positive effect of
information technology readiness on the use of e-Filing.