Analisis Faktor-Faktor yang Mempengaruhi Keinginan Wajib Pajak dalam Menggunakan E-Filling di Kota Batam

Jufri, Muhammad (2018) Analisis Faktor-Faktor yang Mempengaruhi Keinginan Wajib Pajak dalam Menggunakan E-Filling di Kota Batam. Master thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian ini untuk mengetahui hubungan performance expectancy, effort expectancy, social influence, facilitating condition terhadap behavioral intention wajib pajak terhadap sistem e-filing. Hal ini dikarenakan masih adanya wajib pajak yang belum mengetahui dan menggunakan sistem efiling sebagai pelaporan pajak. Metode yang digunakan ialah dengan menyebarkan kuesioner yang berjumlah 250. Populasi dalam penelitian ini adalah seluruh wajib pajak pribadi di Kota Batam. Sampel dipilih secara acak dari berbagai responden wajib pajak yang telah dan belum menggunakan sistem e-filing. Hasil penelitian ini menunjukkan bahwa performance expectancy, effort expectancy dan facilitating condition sangat berpengaruh dalam behavioral intention sistem e-filing. Sedangkan social influence tidak memberikan dampak pada keinginan wajib pajak untuk menggunakan (behavioral intention) e-filling. ********************************************************************** The aims of this research is to find out the relation of performance expectancy, effort expectancy, social influence, and facilitating condition toward behavioral intention of taxpayers who do not know and understand about e-filing system as a tax report. The method of this research is distribution of 250 questionnaires. The population is all individual taxpayers in Batam, meanwhile the sample is selected randomly from various taxpayers who have or have not used e-filing system. The result shows that performance expectancy, effort expectancy, and facilitating condition significantly affect behavioral intention in e-filing system. On the other hand, social influence does not affect the willingness of taxpayers to use (behavioral intention) e-filing.

Item Type: Thesis (Master)
Additional Information: Similarity: 24
Uncontrolled Keywords: performance expectancy, effort expectancy, social influence, facilitating condition, e-filling, NPWP.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: School of Economic and Business > Master of Management
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 08:10
Last Modified: 27 Apr 2020 08:11
URI: http://repository.uib.ac.id/id/eprint/2161

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