PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING (Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Padang)

Abstract

This study aims to investigate the influence of the perception of usefulness, perceived ease of use, and satisfaction of the taxpayer against the use of E-Filing. A phenomenon that occurs in connection with this study is the low level of use of E-Filing in the Padang city. The data used in this study are primary data using questionnaires media. Respondents in this study were individual taxpayers who use the E-Filing and listed on KPP Pratama Padang, with the rate of return the questionnaire by as much as 95. The analysis of the data used is test data quality, testing normality test, multicollinearity, and heteroskedastisitas test, hypothesis test using the coefficients of determination test (R²), simultaneous test ( F test), and partial test (t test). The result of this study showed (1) the perception of the usefulness of a significant effect on the use of E-Filing, (2) the perceived ease of use does not significantly influence the use of E-Filing, (3) the satisfaction of the taxpayer significant effect on the use of E-Filing.

Keywords : E -Filing , Perceived Usefulness , Perceived Ease of Use , of Taxpayer             Satisfaction , Individual Taxpayer