E-Jurnal Akuntansi Universitas Udayana
Vol 30 No 12 (2020)

Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2

Ni Putu Novia Triana Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Putu Ery Setiawan (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
14 Dec 2020

Abstract

The purpose of this study is to find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 registered at the Tabanan Primary Tax Service . The method used is non-probability sampling with accidental sampling technique. Data collected by distributing questionnaires to 100 individual taxpayers. The analysis technique used is multiple linear regression. Based on the results of the analysis that the performance expectations, sosial factor, facilitating condition and hedonic motivation have no effect on the use of e-Filing by individual taxpayers, effort expectation, price value and habit have a positive effect on the use of e-Filing by individual taxpayers in Tabanan Primary Tax Service. Keywords: E-Filing, Personal Taxpayers, UTAUT 2.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...