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

Tri Sukma M. Suci, Lady D. Latjandu

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


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

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