PENGARUH PERSEPSI KEGUNAAN DAN PERSEPSI KEMUDAHAN TERHADAP MINAT WAJIB PAJAK DALAM PENGGUNAAN E-FILING DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Padang Satu, Kota Pada

Abstract

This research aim is to investigate empirically about the perceived usefulness and perceived ease of use toward taxpayer interest in using e-filling information technology as an moderating variable.In fact the interest of taxpayers in the use of e -filing is still very low as of 346.301 taxpayers were registered only about 8,000 taxpayers who use the e –filing. This research is using theory Technology Accaptance Model (TAM). It used primary data that is obtained based on questioner. The sample of this research is 100 taxpayers that are registered in KPP Pratama Padang Satu, Kota Padang. Sampling technic used is convenience sampling. the proceeded data is using SPSS program version 16.

The result of this research showed that the perceived usefulness does not have any effect to the taxpayer in using of e-filling while the perceived ease of use does. Information Technology has an effect toward taxpayer in using of e-filling. The perceived usefulness does not have any effect toward taxpayer in using e-filling through Information Technology. the perceived ease of use does not have any effect toward taxpayer in using e-filling through information technology.

 

Key words :using e-filling interest, perceived usefulness, perceived ease of use, information technology.