ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN WAJIB PAJAK TERHADAP PENGGUNAAN E-FILLING (Studi Empiris Pada Wajib Pajak Badan di Kota Semarang )

Abstract

The purpose of this present research was to investigate the factors that influenced the acceptance of taxpayer to the use of e-filling in Semarang. This present research investigation was valid to investigate in order to verify wheather the theory about thefactors that influenced the behavioral in using e-filling with different object ofresearch could obtained the same result or not. To collect the sample, the researcher used the questionnaire. The subjects under investigation were the taxpayer that used e-filling in Semarang. The researcher used convenience sampling to collect the data. Convenience sampling was a nonprobability sampling that used analisis regresi linier berganda. This present research was conducted tofind out in empirically the influence perceived usefulness, perceived ease of use, complexity, voluntaries, experiences, attitude toward using e-filling, security andprivacy, design and content, speed. The result ofthis research were (1). Perceived usefulness significantly affected positive to the behavioral intention using e-filling, (2).perceived ease of use significantly affected positive to the behavioral intention using e-filling, (3). complexity significantly affected positive to the behavioral intention using e-filling, (4). voluntaries significantly affected positive to the behavioral intention using e-filling, (S).experience did not significantly to the behavioral intention using e-filling , (6). Attitude toward using e-filling did not significantly to the behavioral intention using e-filling, (7). Security and privacy did not significantly to the behavioral intention using efilling,( 8). Design and content did not significantly to behavioral intention using e-filling, (9). speed did not significantly to behavioral intention using e-filling. Keyword: perceived usefulnessperceived ease of use,complexity,voluntaries,experiences,atdtude toward using e filling,security and privacy design and content, and speed