Analisis Faktor-faktor yang Mempengaruhi Minat Wajib Pajak terhadap Penggunaan E-filing (Studi Kasus pada Dosen Akuntansi Perguruan Tinggi Swasta di Daerah Istimewa Yogyakarta)
Abstract
This research aims to know the factors that affect the behavior of the
taxpayer’s interest in using the e-Filing among accounting lecturers in Special
Region of Yogyakarta. The sample of this research is 107 lecturers of private
universities in Special Region of Yogyakarta. In collecting the data, the research
using questioner. Data analysis technique that should be used is multiple
regression analysis test. The result of the research shows that the usage
perception and ease of communication which have significant positive effect on
the interest of e-filing usage. However, voluntary and security variables and
confidentiality have no significant effect on the interest of using e-Filing. Where
previous research still rarely discusses about the interest of e-filing usage done by
lecturers.
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