IPTEKS PENGARUH MINAT PERILAKU WAJIB PAJAK DALAM MENGGUNAKAN SYSTEM ONLINE DI KPP PRATAMA MANADO

Authors

  • Tri Sukma M. Suci
  • Lady D. Latjandu

DOI:

https://doi.org/10.32400/jiam.2.02.2018.21845

Abstract

Reporting system (SPT) starts the expansion of information technology online & real time, namely e-Filing. With an existence of e-Filing provides convenience to taxpayers in reportin tax returns. The purpose of this study’s to look at the factors that affect interest in taxpayer behavior toward the use of e-Filing at KPP Pratama Manado. E-Filing makes a good contribution to Taxpayers and by using e-Filing, a Taxpayers can feel the benefits, wich one is convenience when delivering taxes. Taxpayers interest in using e-Filing is based on perceptions and the experience gained by taxpayers on e-Filing. Factors of usability, convenience, security and confidentiality, and human resources have a positive influence, so that the benefits of e-Filing can be felt by all Taxpayers registered at the KPP Pratama Manado.

Keywords: e-Filing, taxpayers, SPT

Author Biography

Tri Sukma M. Suci

Alumni Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

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Published

2018-12-31

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Section

Articles