ANALISIS PENGARUH PERSEPSI, PERILAKU, DAN PENGETAHUAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN E-FILING (Studi pada KPP Pratama Pangkalpinang Tahun 2015-2018)

Abstract

        The purpose of this study was to determine the effect of perception, behavior and knowledge of individual taxpayers on the application of e-filling in Pangkalpinang KPP. The theory used in this research is perception, behavior, knowledge. The method used in this study is a quantitative method with the intention to find the relationship between independent variables and dependent variables using statistical formulas that examine the relationship of perception, behavior and knowledge of individual taxpayers to the application of e-filling in Pangkal Pinang Tax Office. Whereas the statistical formula used to test hypotheses is multiple linear regression analysis. The population in this study is the e-filling individual taxpayers in Pangkalpinang Tax Office amounting to 13,415 people. The sample in this study amounted to 100 people. The results of this study prove that: (1) There is a significant influence between perceptions on the application of e-filling. This is proven by the value of tcount> ttable (4.704> 1.98498). (2) The results of this study also prove that there is a significant influence between behavior on the application of e-filling. Proven tcount> ttable (3,829> 1,98498). (3) The results of this study also prove that there is a significant influence between the knowledge of individual taxpayers on the application of efilling. Proven by tcount> ttable (4,639> 1.98498). (4) The results of this study indicate that there is a significant influence between perceptions, behavior and knowledge of individual taxpayers on the application of e-filling. This is proven by the value of Fcount> F table (32.59> 2.70).