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Persepsi Kemudahan Dan Persepsi Kegunaan Terhadap Kepatuhan Wajib Pajak Dimediasi Oleh Penggunaan E-Filing

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 17 No. 2 (2022) · pp. 168–177

DOI
10.52062/jaked.v17i2.2585
ISSN
2621-6787, 1978-4848
Published
2022-11-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to test the Effect of Perceived Ease, Perception of Usefulness on Taxpayer Compliance in submitting Annual Tax Returns with the Use of E-Filing as an Intervening Variable. This research uses a quantitative approach. Data collection was carried out using the Purposive Sampling technique. The data used are primary data obtained by distributing questionnaires. The subjects in this study are taxpayers who have an TIN. The sample used in this study was 100 respondents. The data analysis technique uses Non Probalility Sampling which is a technique that does not provide the same opportunity for each element or member of the population to be selected to be sampled with the help of using the SMARTPLS version 3.0 program. The results of this study are The Perception of Ease has a positive and significant effect on the Taxpayer's Propriety, the Perception of Usefulness has a positive and significant effect on The Compliance of The Mandatory The use of e-filing has a positive and significant impact on Taxpayer Compliance, the Perception of Ease has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing and the Perception of Usefulness has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing.

Keywords

Collaboration network of the authors

40 authors · 139 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Agustinus SalleAffiliation unknown4
Klara WonarAffiliation unknown3
Adolf Z.D SiahayAffiliation unknown3
Pascalina V. S SesaAffiliation unknown2
Siti RofingatunAffiliation unknown2
Otniel SafkaurAffiliation unknown2
Novalia H. BleskaditAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Theo Allo LayukAffiliation unknown1
Andi Mansur YaasAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Shintya AgustinAffiliation unknown1
Sara ParuAffiliation unknown1
Sindi UlukyananAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Selvi Yanti Randa LayukAffiliation unknown1
Cindy W. C. HallatuAffiliation unknown1
Elia M. TandililingAffiliation unknown1
Meinarni AsnawiAffiliation unknown1
Anthonius H. Citra WijayaAffiliation unknown1
Lillyani Margaretha OrisuAffiliation unknown1
Rumas Alma YapAffiliation unknown1
Aprianto Lalang KuddyAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Boaz SolossaAffiliation unknown1
Hyronimuz Marthin ResubunAffiliation unknown1
Elia Madatu TandililingAffiliation unknown1
Arius KambuAffiliation unknown1
Risky Novan NgutraAffiliation unknown1
Klemens KodonAffiliation unknown1
Anan MuribAffiliation unknown1
Halomoan HutajuluAffiliation unknown1
Elsyan R. MarlissaAffiliation unknown1
Jems KiriwennoAffiliation unknown1
Pascalina Van Sweet SesaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Persepsi Kemudahan Dan Persepsi Kegunaan Terhadap Kepatuhan Wajib Pajak Dimediasi Oleh Penggunaan E-Filing</dc:title>
	<dc:creator>Abuur, Eva Stevanny</dc:creator>
	<dc:creator>Kambuaya, Maylen K. P</dc:creator>
	<dc:creator>Salle, Hesty Theresia</dc:creator>
	<dc:subject xml:lang="en-US">Perception of Ease</dc:subject>
	<dc:subject xml:lang="en-US">Perception of Usability</dc:subject>
	<dc:subject xml:lang="en-US">Use of E-Filing and Taxpayer Compliance</dc:subject>
	<dc:description xml:lang="en-US">This study aims to test the Effect of Perceived Ease, Perception of Usefulness on Taxpayer Compliance in submitting Annual Tax Returns with the Use of E-Filing as an Intervening Variable. This research uses a quantitative approach. Data collection was carried out using the Purposive Sampling technique. The data used are primary data obtained by distributing questionnaires. The subjects in this study are taxpayers who have an TIN. The sample used in this study was 100 respondents. The data analysis technique uses Non Probalility Sampling which is a technique that does not provide the same opportunity for each element or member of the population to be selected to be sampled with the help of using the SMARTPLS version 3.0 program. The results of this study are The Perception of Ease has a positive and significant effect on the Taxpayer's Propriety, the Perception of Usefulness has a positive and significant effect on The Compliance of The Mandatory The use of e-filing has a positive and significant impact on Taxpayer Compliance, the Perception of Ease has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing and the Perception of Usefulness has a positive and significant effect on Taxpayer Compliance through the Use of E-Filing. </dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2022-11-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/2585</dc:identifier>
	<dc:identifier>10.52062/jaked.v17i2.2585</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 17 No. 2 (2022): November; 168-177</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 17 No 2 (2022): November; 168-177</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/2585/2044</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>