THE EFFECT OF USE, SOCIAL FACTORS AND SATISFACTION ON THE BEHAVIORAL INTERESTS OF INDIVIDUAL TAXPAYERS PPH 21 IN USING E-FILING (Case study at the Jakarta Pasar Rebo Primary Tax Service Office  from 2018 to 2020)

Mariana Berita Kurniawati; Melinda malau; Fenny B.N.L.Tobing

doi:10.33541/buletin ekonomi.v24i2.6325

Mariana Berita Kurniawati
Melinda malau
Fenny B.N.L.Tobing

DOI: https://doi.org/10.33541/buletin%20ekonomi.v24i2.6325

Abstrak

This study intends to look at the effect of use, social factors, and satisfaction on the behavioral intention of individual pph 21 taxpayers in using e-filing, as well as the effect of simultaneous use, social factors, and satisfaction on behavioral intentions of individual pph 21 taxpayers in using e -filing. This research is quantitative. Individual taxpayers who are registered at the Jakarta Primary Tax Service Office Pasar Rebo are the population of this study. 71 individual taxpayers who give their taxes electronically are the research samples. Random sampling is the method used in sampling. A questionnaire-based data collection method was used. Validity test, reliability test, and descriptive statistical analysis were used to test the instrument trials. The classical assumption test and multiple linear analysis are the data analysis techniques used in this study. The results of this study showed: (1) the use positively affected the behavioral interest of individual taxpayers pph 21 in using e-filing with a regression efficiency value of 0.663 at a significant 0.000 < 0.05 and a ttabel > calculation (10.553> 1.667); (2) social factors positively affect the behavioral interest of individual taxpayers PPh 21 in using e-filing with a regression coefficient value of 0.613 at a significant 0.00 < 0.05 and a thitung > ttabel (8.965 > 1.667); (3) satisfaction positively affects the behavioral interest of individual taxpayers PPh 21 in using e-filing with a regression coefficient value of 0.610 at a significant 0.00 < 0.05 and a thitung > ttabel (12.489 > 1.667); (4) Use, social factors, and satisfaction have a positive and significant effect together on the behavioral interest of individual taxpayers PPh 21 in using e-filing. For ease of understanding, the government should issue a more thorough and straightforward explanation of the use of electronic archives.

Keywords: Usage, social factors, satisfaction, using e-filing