ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU PENGGUNAAN E-FILLING DALAM PELAPORAN SPT OLEH WAJIB PAJAK BADAN

Setyorini, Linda (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU PENGGUNAAN E-FILLING DALAM PELAPORAN SPT OLEH WAJIB PAJAK BADAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Linda Setyorini, Analysis of Factors Influencing the Use of E-Filling Behavior In SPT Reporting By Taxpayer. Faculty Of Economic, State University Of Jakarta.2014. Lectures : (I) Tresno Eka Jaya, SE., M.Akt ; (II) Indra Pahala, SE., M.Si 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 efilling 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.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Tresno Eka Jaya, SE., M.Akt Pembimbing II: Indra Pahala, SE., M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 02 Mar 2018 07:37
Last Modified: 02 Mar 2018 07:37
URI: http://repository.fe.unj.ac.id/id/eprint/3503

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