TAXPAYERS ACCEPTANCE OF ELECTRONIC TAX REPORTING SYSTEM (E-FILING) AN EXPERIMENTAL STUDY IN UNIVERSITAS PELITA HARAPAN, INDONESIA

Abstract

The Government of Indonesia launched its tax reporting policy through e-filing. E-filing is a means of reporting taxes online and real-time using internet media through an application service provider or Application Service Provider. By using e-filing taxpayers are easier in reporting tax without having to come to the tax office. This has also reaped reactions among the public. The purpose of this study is to analyze whether there are differences is perception of individual taxpayers related to perceptions of information technology, ease, risk and service features, and perceptions of interest re-use before and after training in the use of e-filing. This research uses questionnaires, interviews and documentation. Data analysis method used in this research is paired sample T-test. Baset on the result of paired sample T-test is known that there is difference of perception of individual taxplayer before and after attending training of F-filing usage. This perception difference is seen from the perceived usefulness, perceived ease of use, risk and service features, and interest in reuse