Determinan Faktor-Faktor Penggunaan S-Filling Terhadap  Peningkatkan Kepatuhan Wajib Pajak  (Studi Pada Dosen PTS di Banjarmasin)

Safriansyah Safriansyah; Antung Noor Asiah

Determinan Faktor-Faktor Penggunaan S-Filling Terhadap Peningkatkan Kepatuhan Wajib Pajak (Studi Pada Dosen PTS di Banjarmasin)

Safriansyah Safriansyah, Antung Noor Asiah

Abstract

This study aims to examine the factors of e-filling use that influence the enhancement of taxpayer compliance in reported SPT Tahunan. The variables used in this study are the dependent variable that is the enhancement of taxpayer compliance while the independent variables are ease of use, complexity, security, and privacy, readiness technology taxpayers information. The data used in this study is the primary data by using questionnaires. The Respondent is a taxpayer Lecturer who reported SPT Tahuna using e-filling. The sampling method used in this research is Purposive Sampling and data analysis in this research using Multiple Regression. The result shows that: (1) Usefulness significant positive influence on the enhancement of taxpayer compliance (2) Ease of use significant positive influence to the enhancement of taxpayer compliance (3) complexity no significant negative influence to the enhancement of taxpayer compliance, (4) Security and Privacy significant positive influence to the enhancement of taxpayer compliance (5) Readiness Technology taxpayers Information significant positive influence to the enhancement of taxpayer compliance.

Keywords

Ease of use; Complexity, Secu-rity and privacy; Readiness Technology taxpayers Infor-mation; Taxpayer Compli-ance; Usefulness.

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