ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK UNTUK MENGGUNAKAN E-FILLING

Abstract

This research aimed to determine the effect of security and confidentiality, speed, complexity, business expectation, performance expectation, experience and volunteering towards taxpayer interests to use e-filling study at Pratama tax office Kupang. This research used quantitative research. Furthermore, the population of this research used personal taxpayers located at Pratama tax office Kupang. Meanwhile, the sampel collection technique of this research used a convenince sampling method with 200 respondents. In other words, the analysis method used multiple linear regression analysis. The research result concluded that security and confidentiality, speed, complexity, business expectation, performance expectation, experience and volunteering had positive effects but insignificant on the taxpayers’ interest to use e-filling study at Pratama tax office Kupang. This result showed the significant level from the independent variable’s value being more remarkable than α = 0,05. Meanwhile, the expectation perfomance variabel had a negative and significant effect on the taxpayers’ interest in using an e-filling study at Pratama tax office Kupang. This result concluded the significant level of the independent variables, which is less than α = 0,05.
Keywords: taxpayers’ interest, use e-filling