FAKTOR-FAKTOR YANG MEMPENGARUHI KEINGINAN UNTUK MEMBAYAR PAJAK MELALUI PERILAKU SEBAGAI VARIABEL INTERVENING

Abstract

Modernization of tax administration carried out by the Directorate General of Taxation (DGT) as a form of improved quality of service to taxpayers. One of them is the development of an outstanding tax reporting using electronic-SPT  (e-SPT). This study aims to determine the effect of perceived usefulness, perceived ease of use, perceived risk, trust, personal innovativeness, compatibility of the attitude of taxpayers and influence attitude toward taxpayers intention. This study uses analysis of SEM-PLS with WarpPLS3.0. This study using the Theory of Planned Behavior / TPB. Research conduct sampling using convenience sampling with a sample of 140 individual taxpayers who use e-SPT listed in KPP Pratama Padang. The data used in this study are primary data. Data collection methods used in this study using a questionnaire or a questionnaire. The results of the study concluded, three insignificant and four significant.

Keywords : e-SPT, attitude and intention.