PENGARUH TRUST, PERCEIVED EASE OF USE (PEOU) DAN INFORMATION QUALITY TERHADAP PENGGUNAAN e-FILING (Studi Kasus Pada KPP Pratama Padang Satu)

Abstract

Submission of annual tax return or SPT using e-filing is a new comer system for society. Therefore, the tax authorities, here Directorate General of taxation need simplify the use of e-filing system and improve the e-filing qualities of information, hence it will grow public trust in the use of e-filing. The purpose of this research is to determine the influence of trust, Perceived Ease of use, and information quality on the use of e-filing on the individual taxpayer that listed on KPP Pratama Padang Satu.

This research used primary data from the questionnaire containing respondents answer. Respondents are taxpayer who use e-filing and registered on KPP Pratama Padang Satu. The method of collecting data in this research is using the Convenience Sampling. The result of this research indicate that (1) trust has no significant effect on the use of e-filing, (2) Perceived Ease of use has a significant effect on the use of e-filing, (3) information quality has no significant effect on the use of e-filing.

 

Keywords: e-filing, trust, Perceived Ease Of Use, information quality.