e-ISSN 2231-8542
ISSN 1511-3701

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The Analysis of Factors Which Affect Corporate Taxpayer's Interest Using e-Filing System

Levana Dhia Prawati and Maya Safira Dewi

Pertanika Journal of Tropical Agricultural Science, Volume 26, Issue T, April 2018

Keywords: E-filing, performance expectations, quality system, user satisfaction

Published on: 11 Jul 2018

The purpose of this study is to examine the effects of performance expectation, quality system, and user satisfaction toward corporate taxpayers' interest using e-filing system. The population of this study were 1.733 corporate taxpayers who are registered with Tax Office of Central Jakarta as respondents, and the samples were 100 respondents from the population. This study uses a non-probability convenience sampling technique and data was obtained from questionnaires distributed to the respondents. The study shows the variable of performance expectations, system quality, and user satisfaction simultaneously have a significant effect on corporate tax payer's interest using e-filing system and among those variables, the system quality is the most dominant.

ISSN 1511-3701

e-ISSN 2231-8542

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