The Effect of Perceived Usefulness and Perceived Ease of Use Against E-Filing Usage on Taxpayers at East Medan Tax Office

Abstract

This study aims to determine the effect of perceived usefulness and perceived ease of use on e-Filing usage partially and simultaneously at the East Medan Tax Office. This study uses quantitative data method and data source is primary data. The unit of analysis and observation in this study is Individual Taxpayers who are registered taxpayers at the East Medan Tax Office. The total population is all individual taxpayers registered at the East Medan Tax Office who had use e-Filing. From the population, selected using incidental sampling technique and obtained 100 individual taxpayers. Data analysis technique used is multiple linear regression. This analysis includes validity test, reliability test, descriptive statistics, classical assumption test, multiple regression analysis, hypothesis testing through t and F tests, and coefficient of determination test. The results of t-test indicate that Perceived Usefulness has a significant effect on e-Filing Usage and Perceived Ease of Use has a significant effect on e-Filing usage. The results of F test indicate that Perceived Usefulness and Perceived Ease of Use have significant effect on e-Filing Usage.