Determinan Minat Perilaku Penggunaan E-Filing Sebagai Sarana Pelaporan Pajak Pada Wajib Pajak Orang Pribadi di Kabupaten Sidoarjo

Ayu Rizki Amalia, Jeni Susyanti, Arista Fauzi Kartika Sari

Abstract


The development of information technology has encouraged the Directorate General of Taxes to provide digital-based tax reporting services through the e-Filing system. Although this service has been implemented, the level of utilization by individual taxpayers is still not optimal. The purpose of this study was to determine the effect of effort expectations, social influence, and hedonic motivation on behavioral interest in using e-Filing for individual taxpayers in Sidoarjo Regency using the UTAUT2 theory. This study uses quantitative methods with primary data collected through questionnaires distributed to 100 respondents. The results of this study indicate that the variables of effort expectancy and social influence have a significant positive effect on behavioral interest in using e-Filing, while the hedonic motivation variable has a significant negative effect on behavioral interest in using e-Filing.

Keyword: E-filing, effort expectancy, social influence, hedonic motivation, behavioral interest in use.


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References


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