Analisis Faktor -“ Faktor Yang Mempengaruhi Niat Wajib Wajak Orang Pribadi Untuk Menyampaikan Surat Pemberitahuan Secara Elektronik (E-Filling)
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Keywords:
Performance Expectancy, Effort Expectancy, Social Influence, Trust in E-Filing Service Providers, Web SelfEfficacy, Perceived Security Control, Taxpayer Awareness, Service Quality, Intention to Use, UTAUT, E-Filing
Abstract
e-Filing is an innovation that is conducted by Directorate
General of taxes to improve tax administration in Indonesia, a way
of submitting Tax Return (TR) technology-based. Ease of submitting
TR technology-based could improve taxpayer compliance in paying
taxes, and it will have an impact to achieve realization target of tax
revenue by Directorate General of taxes. Not only the technical
aspects of developing and applying a technology, but also the social
aspect is another aspect that accompany it, so it can not be
separated from the other one. This research developed and
modified a model of The Theory of Acceptance and Use of
Technology (UTAUT) by adding some variable like personal
characteristic and service quality.
General of taxes to improve tax administration in Indonesia, a way
of submitting Tax Return (TR) technology-based. Ease of submitting
TR technology-based could improve taxpayer compliance in paying
taxes, and it will have an impact to achieve realization target of tax
revenue by Directorate General of taxes. Not only the technical
aspects of developing and applying a technology, but also the social
aspect is another aspect that accompany it, so it can not be
separated from the other one. This research developed and
modified a model of The Theory of Acceptance and Use of
Technology (UTAUT) by adding some variable like personal
characteristic and service quality.
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Published
2017-06-14
How to Cite
-, kartika. (2017). Analisis Faktor -“ Faktor Yang Mempengaruhi Niat Wajib Wajak Orang Pribadi Untuk Menyampaikan Surat Pemberitahuan Secara Elektronik (E-Filling). AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, 8(1), 2. https://doi.org/10.35457/akuntabilitas.v8i1.201
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Articles
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