E-Jurnal Akuntansi Universitas Udayana
Vol 31 No 7 (2021)

Determinan Minat Wajib Pajak dalam Menerapkan Sistem E-Filling di KPP Pratama Badung Selatan

Ni Luh Putu Sukma Pradnyani (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Ketut Jati (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
25 Jul 2021

Abstract

This study aims to obtain empirical evidence of the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The Technology Acceptance Model (TAM) and Task Technology Fit (TTF) are used as a theoretical basis to explain the effect of information technology readiness, perceived usefulness, system effectiveness, and system feasibility on taxpayers' interest in implementing the e-filling system. The number of samples used in the study were 100 respondents with purposive sampling method of determining the sample. The analysis technique used is multiple linear regression analysis. The results of the analysis indicate that information technology readiness and system feasibility have a positive and significant effect on taxpayers' interest in implementing the e-filling system, while perceptions of the usefulness and effectiveness of the system have no effect on the interest of taxpayers in implementing the e-filling system. Keywords: Information Technology Readiness; Perceptions of Usefulness; System Effectiveness; System Eligibility; Interest in Implementing the E-Filling System.

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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 ...