PENGARUH PERSEPSI KEBERMANFAATAN, KEMUDAHAN KEPUASAN, KECEPATAN, KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN E-FILLING PADA WAJIB PAJAK BADAN DI KPP MADYA BATAM

Abstract

One of the biggest sources of state revenue is tax revenue. Taxes are obtained from community contributions (taxpayers) using a self assessment system. To improve taxpayer compliance, the Directorate General of Taxes always strives to optimize services, one of which is to utilize information and communication technology by implementing an e-filling system. This study aims to determine the Perception of Usefulness, Ease, Satisfaction, Speed, Security and Confidentiality influence partially and simultaneously on users for taxpayers. This study uses quantitative research methods. The sample of this study is a Corporate Taxpayer who is registered with the KPP Madya Batam. Data collection techniques using questionnaires. The analysis used is multiple linear analysis techniques, as well as t test and F test T test showed that the five independent variables studied had a positive effect on the dependent variable using e-filling. But there are two variables that are not significant, namely the variable Perception of Utilization and Perception of Security and Confidentiality. As well as a significant effect based on F test where the F value is 8.607 and the significance is 0,000.