Faktor-Faktor yang Memengaruhi Intensitas Perilaku dalam Penggunaan E-Filing Pada Wajib Pajak Orang Pribadi

Abstract

This study aims to determine the intensity of behavior in the use of e-filing in Badung
regency, measured through the perception of usability, perception of ease, security and
confidentiality, preparedness of taxpayer information technology, and experience. The
intensity of behavior in the use of e-filing is desire to use e-filing and reuse it in the future.
This research was in Badung regency. The number of samples as 100 taxpayers personal
users e-filing. The method of the sample using purposive sampling, the technique of
determining the sample by using certain criteria that have been determined in accordance
with the purpose of study. Data collection was questionnaires. The analysis technique used
is multiple linear regression analysis. Based on the results concluded that the perception of
usability, perception of ease, security and confidentiality, readiness of taxpayer information
technology influential, and experience positively affect the intensity of e-filing user
behavior.
Keyword : Intensity of behavior, e-filing, individual taxpayer, Annual SPT.