PENGARUH PERSEPSI KEMUDAHAN, KEBERMANFAATAN, KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN E-FILING BAGI WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine the effect of convenience, benefit, secure and secret perception on the usage of e-Filing. While, the population was 120 personal taxpayers at Pratama Tax Service Office, Surabaya, Genteng as respondents. The data collection technique used incindental sampling, in which the researcher met the sample accidentally and appropriate with the criteria given. Moreover, the data were primary. These were teken directly from respondents through questionnaires. The research result was concluded convenience perception had significant effect on the usage of e-Filing at Pratama Tax Service Office. Likewise, benefit perception had significant effect on the usage of e-Filing at Pratama Tax Service Office. Furthermore, secure as well as secret perception had significant effect on the usage of e-Filing at Pratama Tax Service Office. In conclution, every respondents’ perception (convenience, benefit, secure, and secret) had big effect on the usage of e-Filing at Paratama Tax Service office, Surabaya, Genteng.
Keywords: convenience perception, benefit perception, secure perception, secret perception, usage of
e-filing.