FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN FASILITAS E-FILLING OLEH WAJIB PAJAK SEBAGAI SARANA PENYAMPAIAN SPT MASA SECARA ONLINE DAN REALTIME (Studi empiris Pada Wajib Pajak Badan di KPP Madya Jakarta Pusat)

Abstract

This study aims to investigate the factors that influenced the behavioral intensity taxpayer for using e-filling as  online and real time . The study uses primary data to the staff who work in the company tax that use e - filling systems listed in the KPP Madya Central Jakarta as an object of research . The study population at 267 companies . Based Slovin formula and by using simple random sampling technique samples are 72 company . The result showed that Perceived Usefulness, Readiness Technology Taxpayers Information and Experience  dot not significantly influence to Behavioral Intensity For The E-Filing Usage, but  perceived ease of use and Security and Privacy significantly influence to behavioral intensity for the e-filing usage.

Keywords : Behavioral Intensity For The E-Filling Usage, Perceived Usefulness  , Ease Perceived of Use , Security and Privacy , Readiness Technology Taxpayers Information and Experience.