JRAA Vol.2 No.1, Maret 2015 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU PENGGUNAAN E-FILLING DALAM PELAPORAN SPT OLEH WAJIB PAJAK BADAN:

Indra Pahala Fakultas Ekonomi Universitas Negeri Jakarta; Tresno Eka Jaya Fakultas Ekonomi Universitas Negeri Jakarta; Linda Setyorini Fakultas Ekonomi Universitas Negeri Jakarta

Indra Pahala Fakultas Ekonomi Universitas Negeri Jakarta
Tresno Eka Jaya Fakultas Ekonomi Universitas Negeri Jakarta
Linda Setyorini Fakultas Ekonomi Universitas Negeri Jakarta

Keywords: performance expectancy, effort expectancy, social factor, facilitating conditions, behavioral intention using system information, and E-Filling system

Abstract

Use of E-Filling behavior can be defined as itensitas and or frequency of user or users in the use of information system E-Filling in tax reporting. The purpose of this study is to examine the factors that influence the behavior of the use of e-filing tax returns reporting conducted by corporate taxpayers.
This study used a sample of 46 listed companies as corporate taxpayers in the Tax Office, Setiabudi Tiga are already using E-filing system in their tax reporting. Collecting data in this study using a questionnaire given to each company.
This study proves that performance expectations have significantly positive effect on the behavior of the use of E-filling with t value 3.963 is greater than t table 2.015. Effort expectancy have significant positive influence on the behavior of the use of E-filling with t value of 4.188 is greater than t table 2.015. Then social factors significantly positive effect on the behavior of the use of e-filling with t value of 2.180 is greater than the t table 2.015. And the final condition that facilitates significantly positive effect on the behavior of the use of e-filling with t value of 2.081 is greater than the t table is 2.015. Data were analyzed using SPSS statistical software.