PENGARUH PENGETAHUAN PERPAJAKAN, PERSEPSI KEMUDAHAN, KEAMANAN DAN KERAHASIAAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to provide empirical proof related to (1) the effect of tax knowledge on taxpayers’ compliance. (2) the effect of perception of ease on taxpayers’ compliance (3) the effect of security and confidentiality on taxpayers’ compliance. The samples were personal taxpayers in using E-filing to submit their Annual Tax Return at KPP Pratama Wonocolo.. Furthermore, the data collection technique used the Solvin and it obtained 88 questionnaires from KPP Pratama Wonocolo. Moreover, this research used subject data obtained by researchers in the form of opinions, attitudes, and experiences of someone who was the subject of research. The result indicated that tax knowledge had a significant effect on taxpayers’ compliance because taxpayers act and make decisions to pay or report taxes based on the high level of taxpayers’ knowledge. Perception of ease had a significant effect on taxpayers’ compliance because the higher the perception of ease in the implementation of e-filing, the higher the perception of taxpayers’ compliance. Both security and confidentiality had a significant effect on taxpayers’ compliance because the higher the perception of security and confidentiality of a certain system the higher the taxpayers’ compliance in reporting or paying the tax.