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 administration
technology (e-filing) of individual taxpayers in order to improve tax compliance in the city of Makassar. The data
collection method used is the survey method by distributing the research instrument to the respondents, namely
individual taxpayers registered at the North Makassar KPP by taking a sample of 100 individual taxpayers in Makassar
City. Data processing and analysis will use SPSS 2.0 version multiple regression analysis. The results showed that
simultaneous and partial perceptions of usefulness and perceived ease of use had a positive influence on personal
taxpayer compliance in the city of Makassar.
technology (e-filing) of individual taxpayers in order to improve tax compliance in the city of Makassar. The data
collection method used is the survey method by distributing the research instrument to the respondents, namely
individual taxpayers registered at the North Makassar KPP by taking a sample of 100 individual taxpayers in Makassar
City. Data processing and analysis will use SPSS 2.0 version multiple regression analysis. The results showed that
simultaneous and partial perceptions of usefulness and perceived ease of use had a positive influence on personal
taxpayer compliance in the city of Makassar.
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