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All Journal Economics, Business, Accounting & Society Review
Ruslee Nuh
Prince Songkla University, Pattani Campus, Thailand
Economics, Econometrics & Finance Social Sciences

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Factors Affecting The Usage of E-filing for Individual Taxpayers Suwito Suwito; Fitriani Sardju; Ruslee Nuh
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.883 KB) | DOI: 10.55980/ebasr.v2i1.55

Abstract

This study aims to determine and analyze the influence of perception of usability, ease, security and confidentiality, information technology readiness, complexity, social factors, and taxpayer satisfaction on the use of e-filling. The population in this study is a Private Person Taxpayer registered with the Ternate Tax Service Office, North Maluku, Indonesia. The number of samples in this study was 392 Private Taxpayers. Sampling techniques use Convenience Sampling and data collection techniques through questionnaires. The data analysis method used is Partial Least Square with the Smart PLS statistics program. The results showed that perceptions of usability, security and confidentiality, information technology readiness, social factors, and taxpayer satisfaction affect the use of e-filling. In comparison, the perception of ease and complexity does not affect the use of e-filling.
Co-Authors Sardju, Fitriani Suwito Suwito