PENGARUH PERSEPSI KEBERMANFAATAN, KEMUDAHAN, DAN KEPUASAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING

Abstract

This research aimed to examine the effect of perception of benefit, convenience, and satisfaction of individual taxprayers on the usage of e-filling at Tax Servise Office Wonocolo, Surabaya. The population was individual taxprayers who were registered at Tax Service Office Wonocolo, Surabaya and who take their own tax obligation. While, the data collection techniques used purposive sampling. In line with, there were 70 taxprayers as sample. Moreover, the instrument in its sampling was questionnaires. Furthermore, the data analysis used multiple linear regression with SPSS 16. The research result concluded perception of benefit had positive and significant effect on the usage of e-filling. It showed positive regression coefficient, i.e. 0.182 with significance of 0.000 <0.05. Likewise, perception of convenience had positive and significant effect on the usage of e-filling. In other words, it had positive regression coefficient, i.e. 0.086 with significance of 0.016 <0.05. Similarly, taxprayers’ satisfaction had positive and significant effect on the usage of e-filling. This showed positive regression coefficient, i.e. 0.114 with significance of 0.016 <0.05.
Keywords: perception of benefit, perception of convenience, taxpayers’satisfaction, usage of e-filling.