The extended model, referred to as TAM2, was tested using longitudinal data collected regarding four different systems at four organizations (N = 156), two involving voluntary usage and two involving mandatory usage. The present research develops and tests a theoretical extension of the Technology Acceptance Model (TAM) that explains perceived usefulness and usage intentions in terms of social influence and cognitive instrumental processes. (3) Computer Self Efficacy and Ease of Use has significant effect on e-SPT in Reporting Taxes, the results of this study explain that computer self efficacy and ease of use are factors that influence Taxpayers in KPP Pratama Kendari to use e-SPT. (2) Ease of Use has significant effect on e-SPT in Reporting Taxes, the result of this study state that the higher the level of ease of use a technology in this case taxation will affect the influence of taxpayers to use e-SPT. The result of this study indicate that (1) Computer Self Efficacy has unsignificant effect on e-SPT in Reporting Taxes, this is because in the tax reporting process the average taxpayer still asks for help from other people/their employees or tax consultant to carry out the process filling in the their SPT. The data used is primary data as much as 95 personal taxpayers who used e-SPT and registered on KPP Pratama Kendari. Data in this study is collected using questionnaires. This study used descriptive analysis method with multiple linear regression analysis tool.
DJP Online Pajak 1.3.The purpose of this study is to determine the effect of computer self efficacy and ease of use against e-SPT in reporting taxes. Untuk saat ini, SPT yang dapat diunggah pada Loader e-SPT DJP Online adalah SPT Tahunan PPh Orang Pribadi Formulir 1770 dan Formulir 1770S, SPT Masa PPh Pasal 21/26, SPT Masa PPh Pasal 4 ayat (2), SPT Tahunan PPh Badan Formulir 1771 dan SPT Masa PPN dan PPnBM.
Melalui Loader e-SPT ini, SPT yang telah dibuat melalui aplikasi e-SPT dapat disampaikan secara online tanpa harus datang ke Kantor Pelayanan Pajak (KPP). Untuk penyampaian laporan SPT pajak lainnya, e-Filing di DJP Online menyediakan fasilitas penyampaian SPT berupa Loader e-SPT. E-Filing adalah suatu cara penyampaian Surat Pemberitahuan (SPT) secara elektronik yang dilakukan secara online dan real time melalui internet pada website Direktorat Jenderal Pajak () atau Penyedia Layanan SPT Elektronik atau Application Service Provider (ASP).īagi wajib pajak yang hendak menyampaikan laporan SPT Tahunan PPh Orang Pribadi dengan menggunakan Formulir 1770S dan 1770SS dapat mengisi dan menyampaikan laporan SPT-nya secara langsung pada aplikasi e-Filing di DJP Online.
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