Jurnal Akuntansi dan Pajak
Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020

Pengaruh Pengalaman Dalam Memoderasi Persepsi Kemudahan Terhadap Intensitas Penggunaan E-Filing

Oktaviani, Rachmawati Meita (Unknown)



Article Info

Publish Date
17 Jul 2020

Abstract

The research aims to know the influenced of perceived ease to use and experince as a moderating variable in the taxpayer intensity in to use e-filing as a means of tax reporting. The variables used in this study was the dependent variable is the intensity in using the e-filing and it’s independent variable is perceived ease to use and as well as experince. The data used in the search is the primary data using questionnaries. The number of sample used in this 100 private person that taxpayers have NPWP and use e-filing. This sample collection method was purposive sampling. The data analysis techniquese is multiple linear regression analys. Based on the result of the search showed that perceived ease to use and as well as experince of significant to the intensity of taxpayers in using the e-filing.

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...