Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Kondisi yang Memfasilitasi, Persepsi Risiko dan Kepuasan Wajib Pajak terhadap Penggunaan E-Filing bagi Wajib Pajak di KPP Pratama Medan Petisah

Abstract

This research aims to determine the influence of Perceived Usefulness, Perceived Ease of Use, Facilitating Conditions, Perceived Risk and Taxpayer Satisfaction on the Use of E-Filing. The population of this study was 60,069 taxpayers registered at KPP Pratama Medan Petisah with a sample size of 397 taxpayers. The analysis techniques used in this research are data quality testing, descriptive statistics, classical assumption testing, multiple linear analysis, hypothesis testing. The results of this research prove that partially Perceived Usefulness, Perceived Ease of Use, Facilitating Conditions, Perceived Risk, and Taxpayer Satisfaction have a positive and significant effect on the Use of E-Filing.