MODEL PENERIMAAN TEKNOLOGI ADMINISTRASI PERPAJAKAN (E-FILING) WAJIB PAJAK ORANG PRIBADI DALAM MENINGKATKAN KEPATUHAN PAJAK DI KOTA MAKASSAR

Abstract

This study aims to examine the effect of perceived usefulness and perceived ease of use of tax administrationtechnology (e-filing) of individual taxpayers in order to improve tax compliance in the city of Makassar. The datacollection method used is the survey method by distributing the research instrument to the respondents, namelyindividual taxpayers registered at the North Makassar KPP by taking a sample of 100 individual taxpayers in MakassarCity. Data processing and analysis will use SPSS 2.0 version multiple regression analysis. The results showed thatsimultaneous and partial perceptions of usefulness and perceived ease of use had a positive influence on personaltaxpayer compliance in the city of Makassar.