-, Yefni -
Universitas Brawijaya

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ANALYSIS OF FACTORS THAT INFLUENCE THE APPLICATION OF E-FILING -, Yefni -; Murniati, Sri -; Zifi, Meliza Putriyanti; Yuliantoro, Heri Ribut
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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Abstract

This research aims to identify factors that influence taxpayers in using the e-Filing (perceived usefulness, perceived convenience, and perceived satisfaction) to report their annual tax due. Population of this research is all personal taxpayers in the year 2017 who are listed at Tax Service Office Pratama Pekanbaru Senapelan, Pekanbaru City. Data collection technique in this research is by using questionnaires and analyzed by using the SEManalysis. The result of this research shows that the three variables tested that cover perceived usefulness, perceived convenience, and users’ perceived satisfaction in using the e-Filing influence the personal taxpayers in using the system.