ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEINGINAN WAJIB PAJAK DALAM MENGGUNAKAN E-FILING DI KOTA BATAM

Authors

  • Dokman Marulitua Situmorang Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
  • Yuli Rahmawati Universitas Terbuka

DOI:

https://doi.org/10.61696/jaimo.v1i3.163

Keywords:

Perception of Usefulness, Perception of Convenience, Information Technology Readiness, e-filing.

Abstract

The research objective is whether there is an impact of perceived usefulness on
taxpayers' interest in using e-filing? Is there an impact of perceived convenience on
taxpayers' interest in using e-filing? Is there an impact of information technology
readiness on taxpayers' interest in using e-filing? The method used is to compare the
number of taxpayers in 2019 and 2020. The population in this study is all individual
taxpayers in Batam City. The sample was determined randomly from various taxpayer
respondents who had used the e-filing system. The results of this study show that
Perception of Usefulness, Perception of Ease, and Readiness of Information Technology
influence Taxpayers' Interest in Using the e-filing system

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Published

2023-10-31

How to Cite

Situmorang, D. M., & Rahmawati, Y. (2023). ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEINGINAN WAJIB PAJAK DALAM MENGGUNAKAN E-FILING DI KOTA BATAM. Journal Accounting International Mount Hope, 1(4), 41–46. https://doi.org/10.61696/jaimo.v1i3.163

Issue

Vol. 1 No. 4 (2023)

Section

Articles