Analisis Faktor – Faktor Yang Mempengaruhi Niat Wajib Wajak Orang Pribadi Untuk Menyampaikan Surat Pemberitahuan Secara Elektronik (E-Filling)

Abstract

e-Filing is an innovation that is conducted by Directorate General of taxes to improve tax administration in Indonesia, a way of submitting Tax Return (TR) technology-based. Ease of submitting TR technology-based could improve taxpayer compliance in paying taxes, and it will have an impact to achieve realization target of tax revenue by Directorate General of taxes. Not only the technical aspects of developing and applying a technology, but also the social aspect is another aspect that accompany it, so it can not be separated from the other one. This research developed and modified a model of The Theory of Acceptance and Use of Technology (UTAUT) by adding some variable like personal characteristic and service quality