PENGARUH KEAMANAN DAN KESIAPAN TEKNOLOGI TERHADAP MINAT WAJIB PAJAK MENGGUNAKAN E-FILING (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA KENDARI)

Abstract

This research was conducted to know the effect of security and readiness of technology on the interest of taxpayers with using e-filing at the Kantor Pajak Pratama Kendari. The population and the study were individual taxpayers that being registered at the Kantor Pajak Pratama Kendari were 100 taxpayers. The analytical method was multiple linear regression analysis, t test and F version of Statistical Package For Social Scenario (SPSS) 22 version. The results showed that security and technological readiness partially had positive and significant effects on the interest of taxpayers in using e-filing at Kantor Pajak Pratama Kendari and simultaneously the independent variables which was security and readiness of technology had positive and significant effect on taxpayers' interest in using e-filing at Kantor Pajak Pratama Kendari. The determination coefficient test showed the value of R Square of 0.447, this indicated that the ability of the independent variable was able to determine the dependent variable with a determination coefficient of 44.7%, while the remaining 55.3% was explained by other variables that was not being examined. This thing shows that if the security in this case the data security applied to the e-filing system is better then the readiness of technology will increase the interest of taxpayers to use e-filing.