PENGARUH PENGGUNAAN E-REGISTRATION, E-BILLING, DAN E-FILING DALAM PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM)

Abstract

This research aimed to analyze factors which affect taxpayers’ compliance on E-Registration, E-Billing, and E-Filing with Technology Acceptance Model (TAM); including perception of usage and ease of convenience. While, the research was quantitative. The data collection technique used a purposive sampling technique. Moreover, the instrument in data collection technique used questionnaires. The questionnaires were distributed to respondents. Furthermore, the research sample was 100 respondents of personal taxpayers which were listed on Pratama Tax Service Office, Gubeng, Surabaya; and had applied E-Registration, E-Billing, and E-Filing. Additionally, the data analysis technique used Statistical Product and Service Solutions (SPSS) 26. The research result concluded that perception of usage of E-Registration, perception of ease of convenience of E-Registration, perception of usage of E-Billing, perception of ease of convenience of E-Billing, perception of usage of E-Filing, and perception of ease of convenience of E-Filing had a positive effect on personal taxpayers’ compliance which were listed on Pratama Tax Service Office, Gubeng, Surabaya.
Keywords: perception, usage, compliance