ANALISIS PENERIMAAN E-FILING PADA WAJIB PAJAK
Yosef Ervin Riadi Oedi Tjahjadi(1*)
(1) Maksi FEB UGM
(*) Corresponding Author
Abstract
penggunaan persepsian dan kegunaan persepsian mempunyai pengaruh positif dan signifikan terhadap sikap dalam menggunakan e-filing. Sama dengan penelitian sebelumnya, bahwa faktor sikap, norma subjektif, dan keyakinan-sendiri mempunyai pengaruh positif dan signifikan terhadap niat perilaku untuk menggunakan sistem e-filing. Sedangkan kecemasan komputer
tidak berpengaruh signifikan terhadap niat perilaku dalam menggunakan e-filing.
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DOI: https://doi.org/10.22146/abis.v1i3.59382
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