Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan Dan Kepuasan Wajib Pajak Terhadap Penggunaan E-Filing Oleh Wajib Pajak
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Date
2017-07-07
Authors
Mahmudah, Nurul
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This study aims to determine whether or not the influence of perceptions of
usefulness, convenience perceptions, and user satisfaction with the use of e-filing.
The data of this study were obtained from the questionnaire (Primer) distributed
to taxpayers in Batam, especially in the Telecommunications Company with a
sample of 50 respondents. The results showed that (1) the perception of
usefulness had positive effect on the use of e-filing. This is evidenced by a simple
linear regression analysis obtained from the sig value. 0.003 which can be
interpreted that the result value sig. <0,05 which means there is influence
between usability perception toward usage of e-filing. (2) the perception of ease
of use has a positive effect on the use of e-filing. This is proved by simple linear
regression analysis obtained by sig value. 0,023 which can be interpreted that
result of sig value. <0.05 which means there is an influence between the
perception of ease of use towards the use of e-filing. (3) user satisfaction has no
effect on the use of e-filing. This is proved by simple linear regression analysis
obtained by sig value. 0,761 which can be interpreted that result of sig value. >
0.05 which means there is no influence between user satisfaction with the use of
e-filing. (4) perceptions of usability, perceptions of ease of use and user
satisfaction together influential. This is evidenced by simple linear regression
analysis obtained by sig. 0.018. From these results can be concluded that the
perception of usability, perceived ease of use affect the use of e-filing while user
satisfaction does not affect the use of e-filing. This research still has limitation
that sampling only focuses on Telecommunication Company only, it is
recommended for further research in order to add variable and sample to be
studied.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Archive, Manajemen Dan Ilmu Yang Berkaitan