ANALISIS PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN DAN KEAMANAN TERHADAP PENGGUNAAN E-FILING (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA PANGKALPINANG)

Abstrak

        This research is motivated by the low level of use of E-Filing in reporting taxes. The purpose of this study was to determine the effect of Perceptions Of Usability, Convenience, and Security on the Use Of E-Filing both partially and simultaneously. This research was conducted at the KPP Pratama in Pangkalpinang City. The population in this study is individual taxpayers who use E-Filing at KPP Pratama, Pangkalpinang City. Sampling is done by a simple random sampling method. The number of samples is determined by 100 people from the number of individual taxpayers. Data sources in this study use primary data with quantitative methods. Data collection techniques used survey methods with media questionnaires. The data analysis technique used is the multiple linear regression analysis techniques. The results showed that Perceptions Of Usability have a positive and significant effect on the level of Use Of E-Filing. This is evidenced by the t-value greater than the table (2,910 > 1,984) at significant (0,004 < 0,05). Convenience has a positive and significant effect on the level of Use Of E-Filing. This is evidenced by the t-value greater than the table (3,197 > 1,984) at significant (0,002 < 0,05). Security has a positive and significant effect on the level of Use Of E-Filing. This is evidenced by the t-value greater than the table (4,725 > 1,984) with a significant (<,001 < 0,05). Perceptions Of Usability, Convenience, and Security have a positive and significant effect together on the Use Of E-Filing. This is evidenced by the regression coefficient that is positive at 0,305; 0,316; 0,408 and Fcount greater than Ftable (71,086 > 2,70).