PENGARUH PERILAKU INDIVIDU WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING DI KOTA MANADO
Journal Title: Jurnal Accountability - Year 2015, Vol 4, Issue 2
Abstract
Tax is one of the main sources of revenue in Indonesia beside sources of petroleum and natural gas which are important for the survival of the nation of Indonesia. Therefore, the government develops a new system to help taxpayer paying their taxes. The purpose of this research is to analyze the influence of individual taxpayer behaviors towards the usage of e-filing in manado city. The analyzing method used in this research is explanative, that is explaining the influence of each of the research variable based on the questionnaire data that has been processed.The result showed that Perceived Usefulness and Perceived Ease of Use give positives influence towards the usage of e-filing, while Behavioral Intention did not bring positive influence towards the usage of e-filing. The Directorate General of Taxation should be more socializing the e-filing program more actively, also the taxpayer should be more open towards the development of taxes technology
Authors and Affiliations
Calvin Kolompoy, Ventje Ilat, Harijanto Sabijono
Keywords
Related Articles
- EP ID EP367169
- DOI 10.32400/ja.10524.4.2.2015.52-59
- Views 79
- Downloads 0
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD
This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the jo...
PENERAPAN SISTEM INFORMASI AKUTANSI PENJUALAN PADA PT DEHO CANNING COMPANY BITUNG
The purpose of this study was to investigate the application of accounting information systems sales at PT. Deho Canning Company Bitung. Data analysis method used is descriptive analysis method. In which the author descr...
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA INSPEKTORAT PROVINSI SULAWESI UTARA
The purpose of this research is to examine the effect of the competence, experience, independence, objectivity, integrity and motivation auditor in North Sulawesi Provincial Inspectorate to audit quality. The study popul...
ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Excha...
EVALUASI PENGGUNAAN DANA DESA TAHUN 2015 PADA BADAN PEMBERDAYAAN MASYARAKAT KAMPUNG DAN TRANSMIGRASI (BPMKT) KABUPATEN KEPULAUAN YAPEN,PAPUA
For the welfare of the nation, the Government is determined to build Indonesia from the periphery to strengthen these areas and villages within the framework of the Unitary Republic of Indonesia. Indonesia build on the o...