PENGARUH MINAT PERILAKU KARYAWAN DALAM MEMAHAMI PENERAPAN E-FILING SEBAGAI INOVASI MEDIA APLIKASI PELAPORAN PAJAK

Abstract

Abstract

          This study aims to determine the factors that influence the interest in the behavior of the Taxpayer Community in using E-Filing as a means of tax reporting, especially in Kediri. The variables used in this study are the consequent variables, namely the interest in the behavior of the Taxpayer Community in using E-Filing, while the predictor variables are knowledge, perceived usefulness, perceived convenience, security, confidentiality and experience.

        The data used in this study is primary data using a questionnaire. The sample is the Individual Taxpayer Community who has an NPWP using E-Filing in the Kediri area. This sampling method is a random sample. Based on the results of the study, it shows that knowledge, perceived usefulness, perceived convenience have a significant influence on the behavioral interest of the Taxpayer Community in using E-Filing, while confidentiality security and experience have an effect but not significant on the behavioral interest of the Taxpayer Community in using E-Filing as a means tax reporting.

Keywords: E-Filing, NPWP, Knowledge, Perceived Usefulness, Perceived Convenience, Confidentiality Security, Experience.