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

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 2 (2020)

DOI
10.33772/jak-uho.v4i2.13390
ISSN
2503-1635
Published
2020-08-09
Publisher
Universitas Halu Oleo
Language
eng

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.

Collaboration network of the authors

26 authors · 55 co-authorship links

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Andi Basru WawoAffiliation unknown3
La Ode AntoAffiliation unknown2
Nasrullah DaliAffiliation unknown2
Muh. Anang DwiatmojoAffiliation unknown2
Ilda Fitri Andi PangkellarengAffiliation unknown2
Hanalir HanalirAffiliation unknown1
Safaruddin SafaruddinUniversitas Halu Oleo1
Intihanah IntihanahAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Adol PinaAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Rani DestrianaAffiliation unknown1
Bayu UmbaraAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Nur AsniAffiliation unknown1
Fatricia Fatricia3Affiliation unknown1
Santiadji MustafaAffiliation unknown1
Hajariah UndeAffiliation unknown1
Irna Sistryani IrsaAffiliation unknown1
Andi Adelia AbbasAffiliation unknown1
Muhammad Fauzhan FathurrachmanAffiliation unknown1
Nining Asniar RidzalAffiliation 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://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Oct 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KEAMANAN DAN KESIAPAN TEKNOLOGI TERHADAP MINAT WAJIB PAJAK MENGGUNAKAN E-FILING (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA KENDARI)</dc:title>
	<dc:creator>Husin, Husin</dc:creator>
	<dc:creator>Tamburaka, Sulvariany</dc:creator>
	<dc:creator>Anggraeni, Andi Friska</dc:creator>
	<dc:description xml:lang="en-US">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.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-09</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13390</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i2.13390</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 2 (2019): Oktober 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13390/9262</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>