FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK UNTUK MENGGUNAKAN E FILLING (Survei PadaWajib Pajak Orang pribadi Di Kabupaten Pati)

Abstract

SPT reporting system began to follow the development of information technology (online and in real time), is Efilling.
The use of E- Filling provide convenience of taxpayers reporting tax return. This study aims to determine
factors that affect the interests of individual taxpayers to use E Filling. Research was conducted on an individual
taxpayer (entrepreneur) in Pati regency. The method used is the method of regression analysis. The data used in this
study are primary data, using a questionnaire. The results of this study indicate that the Voluntary use
(voluntariness), using the experience (experience), Perceived usefulness (perceived usefulness), attitude towards the
use of (attitude toward using), complexity of use (complexity, affect the interest of taxpayers to use e-filing.
Keywords: E-filing, taxpayer interests, individual