e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Analisis Faktor-Faktor yang Mempengaruhi Minat Wajib Pajak Orang Pribadi dalam Menggunakan E-Filling Sebagai Sarana Pelaporan SPT (Studi Empiris pada Wajib Pajak Orang Pribadi di KPP Pratama Malang Selatan)

Ardila Kurnia Susanti (Universitas Islam Malang)
Afifudin Afifudin (Universitas Islam Malang)
Umi Nandiroh (Universitas Islam Malang)

Article Info

Publish Date
25 Feb 2023

Abstract

This study aims to determine the factors that influence the intention to use e-Filling by individual taxpayers using the TAM modification approach. Sampling in this study using the slovin formula. This study uses primary data by distributing questionnaires directly to 98 individual taxpayers who are registered at KPP Pratama Malang Selatan. The analytical method used is path analysis with the help of SmartPLS 3. The results show that perceived usefulness and perceived ease of use  have a positive and significant effect on interest in using e-Filling.Keywords: Perceived usefulness, perceived ease of use, interest in using e-filling

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Journal Info
e_Jurnal Ilmiah Riset Akuntansi
Website

Abbrev

jra

Publisher

Universitas Islam Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...