CHOLIFAH, NOURMA (2019) ANALISIS USER TENTANG PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN, PERSEPSI KEPUASAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING SEBAGAI SARANA PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi kasus di KPP Pratama Kebon Jeruk Dua Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of usefulness perceptions, perceived ease, perception of satisfaction with the use of e-Filing The object of this research is the Individual Taxpayer who uses e-Filing in reporting Annual Tax Returns. Technique of collected data of this research is done by spreading of questionner. Questionner were distributed to individual taxpayers as many as 1000 questionner and the 100 questionner were empty and complete. Then the respondent’s answers were analyzed with a stastistic assessment of SEM-PLS version 3.2.7. The results of this study indicate that the variable usefulness perception has a significant effect on the use of e-Filing, perceived convenience has a significant effect on the use of e-Filing, perception of satisfaction has no significant effect on the use of e-Filing Key word : Perception, Use Of e-Filing, TAM (Technology Acceptance Model), PLS. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kebermanfaatan, persepsi kemudahan, persepsi kepuasan terhadap penggunaan e- Filing Objek penelitian ini adalah Wajib Pajak Orang Pribadi yang menggunakan e-Filing dalam pelaporan SPT Tahunan Teknik pengumpulan data penelitian ini dilakukan dengan cara penyebaran kuesioner. Kuesioner dibagikan kepada Wajib Pajak Orang Pribadi sebanyak 100 kuesioner dan sebanyak 100 kuesioner yang dikembalikan dan diisi dengan lengkap. Kemudian jawaban responden dianalisis dengan menggunakan statistic SEM dengan penaksiranSmartPLS3.2.7. Hasil penelitian ini menunjukkan bahwa variabel Persepsi kebermanfaatan berpengaruh signifikan terhadap penggunaan e-Filing, persepsi kemudahan berpengaruh signifikan terhadap penggunaan e-Filing, persepsi kepuasan berpengaruh tidak signifikan terhadap penggunaan e-Filing. Kata Kunci : Persepsi, Penggunaan e-Filing, TAM (Technology Acceptance Model),PLS.
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