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Evaluasi Perilaku Wajib Pajak Badan Terhadap E-filing Sebagai Sarana Pelaporan Pajak Secara Online Dan Realtime (Pada KPP Pratama Makassar Selatan)

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  • , FITRIANI

Abstract

ABSTRAK FITRIANI. Evaluasi Perilaku Wajib Pajak Badan Terhadap E-filing Sebagai Sarana Pelaporan Pajak Secara Online Dan Realtime Pada KPP Pratama Makassar Selatan. (dibimbing oleh Prof. Dr. H. Abdul Rahman Mus, SE., M.Si dan Dr. H. Muhammad Su’un, SE, M.Si, AK., CA). Penelitian ini bertujuan untuk mengetahui pengaruh perilaku wajib pajak terhadap persepsi kegunaan E-filing, persepsi kemudahan E-filing, persepsi kerumitan E-filing, terhadap penggunaan E-filing pada wajib pajak badan sebagai sarana pelaporan pajak secara online dan realtime. Dengan menggunakan Technology Acceptance Model (Davis, 1989) yaitu model yang secara luas digunakan dalam penelitian sistem informasi. Jenis penelitian ini adalah penelitian kuantitatif. Dalam penelitian ini digunakan dua metode pengumpulan data. Pertama penelusuran data primer dan penyebaran koesioner. Hasil penelitian ini menunjukan bahwa persepsi kegunaan berpengaruh positif terhadap penggunaan E-filing, Persepsi kemudahan berpengaruh positif terhadap penggunaan E-filing, Persepsi kerumitan berpengaruh negatif terhadap penggunaan E-filing.

Suggested Citation

  • , Fitriani, 2017. "Evaluasi Perilaku Wajib Pajak Badan Terhadap E-filing Sebagai Sarana Pelaporan Pajak Secara Online Dan Realtime (Pada KPP Pratama Makassar Selatan)," OSF Preprints axuht, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:axuht
    DOI: 10.31219/osf.io/axuht
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