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.