Beberapa Faktor Yang Mempengaruhi Penggunaan DJP Online

  • Fitrah Maula Universitas Muslim Indonesia
  • Syamsuri Rahim Universitas Muslim Indonesia
  • Darwis Lannai Universitas Muslim Indonesia
Keywords: Persepsi,, Kegunaan, kemudahan, kerumitan, penguasaan teknologi, wajib pajak


Penelitian ini bertujuan untuk menganalisis dan mengkaji pengaruh persepsi kegunaan, kemudahan, kerumitan dan penguasaan teknologi terhadap minat wajib pajak untuk menggunakan DJP online di Kantor Pelayanan Pajak Pratama Makassar Selatan. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 100 orang wajib pajak. Data dalam penelitian ini dianalisis menggunakan metode regresi berganda dengan bantuan software SPSS. Hasil penelitian ini menyimpulkan bahwa seluruh hipotesis yang diajukan dalam penelitian ini diterima atau terbukti. Hasil penelitian ini menemukan bahwa persepsi kegunaan, kemudahan dan penguasaan teknologi memiliki pengaruh yang positif dan signifikan terhadap minat pengguna DJP online pada Kantor Pelayanan Pajak Pratama Makassar Selatan. Untuk persepsi kerumitan, ditemukan hasil bahwa persepsi kerumitan memiliki pengaruh negative tidak signifikan terhadap minat pengguna DJP online pada Kantor Pelayanan Pajak Pratama Makassar Selatan.


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