PENGARUH PENERAPAN COMPUTER SELF EFFICACY, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN RISIKO TEKNOLOGI INFORMASI TERHADAP PENGGUNAAN E-FILING DALAM PELAPORAN SPT TAHUNAN WPOP ( Studi Kasus Pada KPP Pasuruan )

Abstract

With the presence of the online tax return report system, it can actually provide various benefits for taxpayers and the submission process of the tax return itself, including reducing the queuing impact and volume of work on the tax return receipt process, taxpayers do not have to always come to the tax office it can save time and cost. And Can simplify the process of recording SPT data in the DJP database. This study aims to empirically examine the effect of Computer Self Efficacy, Modernization of the Tax Administration System, and the Risk of Information Technology on the use of E-filing on individual taxpayers. From the test results using multiple linear regression models, it can be obtained that the simultaneous test results show that the Computer Self Efficacy variable, Modernization of Tax Administration System, and Information Technology Risk significantly influence the use of E-filing on individual taxpayers. The partial test results show that the variable Computer Self Efficacy, Modernization of the Tax Administration System, and Information Technology Risk have an effect on the use of e-filing on individual taxpayers.

Keywords :  Computer Self Efficacy, Modernization of the Tax Administration System, the Risk of Information Technology, and Use of E-filing.