ABSTRACT
The purpose of this study is to analyze the effect of three variables, which consist of perceived usefulness, perceived convenience, and perceived security in the use of e-Filing on individual taxpayer compliance which will be implemented in 2021. The method and object of this paper uses a quantitative approach with a sample of 139 respondent's who already have a NPWP, have used the e-Filing application, and are domiciled in West Jakarta. The result of the research shows that perceived usefulness has a significant effect on individual taxpayer compliance. Meanwhile, perception of convenience and perception of security have no significant effect on individual taxpayer compliance. The conclusion of this study as a whole of the three variables have a significant influence on individual taxpayer compliance.
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Index Terms
- The Effect of Perceptions of Usefulness, Perceptions of Ease of Use, And Perceptions of Security in Using E-Filling on Individual Taxpayer Compliance
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