Rahayu, Ratih Megantika (1657016) (2019) Faktor-Faktor yang Memengaruhi Niat Menggunakan E-Filing pada Wajib Pajak Orang Pribadi di Wilayah Kerja KPP Pratama Karawang. Masters thesis, Universitas Kristen Maranatha.
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Abstract
The implementation of the Self Assessment System, which is one form of tax reform in Indonesia, requires taxpayers to be able to calculate, pay and report their tax obligations independently. In order to create voluntary compliance from taxpayers, the government through the Directorate General of Taxes (DGT) is required to improve services to taxpayers so they can facilitate taxpayers to be able to achieve these goals. With the increasing use of the internet and the development of information technology, the DGT created a system of payment and online tax reporting through e-billing and e-filing systems to facilitate taxpayers in making transactions. With this convenience, it is expected that taxpayer compliance in Indonesia will continue to increase in accordance with the set targets, but the fact that is happening is that there are still taxpayers who are reluctant to use the e-filing system to report their annual tax return. This study aims to determine the factors that can influence taxpayers to use e-filing and are expected to provide practical contributions to the DGT. The research method used in this study is Structural Equation Modeling with Partial Least Square (SEM-PLS) analysis method. Based on the results of statistical tests conducted, it is known that perceived ease of use, level of knowledge, perceived usefulness and level of trust have a significant influence on the intention of taxpayers to use e-filing, whereas perceived risk do not have a significant effect on taxpayer's intention to use e-filing. In addition to the direct effect, perceived ease and perceived risk also have a significant indirect effect on the intention to use e-filing, namely through perceived usefulness for perceived convenience variables, while perceived risk have indirect effects through perceived usefulness and level of trust.
| Item Type: | Thesis (Masters) |
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| Uncontrolled Keywords: | Technology Acceptance Model (TAM), Perceived Risk, Knowledge, Trust, Intention to Use. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics > 57 Master's Degree in Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 09 Dec 2021 01:49 |
| Last Modified: | 09 Dec 2021 01:49 |
| URI: | http://repository.maranatha.edu/id/eprint/28986 |
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