ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK UNTUK MENGGUNAKAN E-FILLING

Abstract

The aim of this study was to determine the effect of complexity, experience, security and privacy, and the speed to the taxpayer's interest in the behavior to use e-filling. The research was done to an individual taxpayer in Padang who has used the e-filling system in reporting/sending SPT taxes. The sampling respondents were 100 respondents. An accidental sampling method was used in this study. The data was collected by using a questionnaire. The multiple regressions were used in technical analysis of the data. Based on the analysis result, it showed that the complexity did not affect to the interest of a taxpayer's behavior, the experiences affected to the interest of a taxpayer's behavior, the security and privacy gave no effect to the interest of the taxpayers’ behavior, and the speed affected the interest of the taxpayers’ behavior to use e-filling in Padang.

 

Keywords: complexity, experience, security and privacy, and speed, the interest of the      taxpayers’ behavior in using the e-filling