Pengaruh Kualitas Sistem, Kualitas Informasi, dan Persepsi Kebermanfaatan Terhadap Kepuasan Wajib Pajak UMKM Pengguna e-Filing di KPP Pratama Ilir Timur Palembang

Florencia, Stellavania (2018) Pengaruh Kualitas Sistem, Kualitas Informasi, dan Persepsi Kebermanfaatan Terhadap Kepuasan Wajib Pajak UMKM Pengguna e-Filing di KPP Pratama Ilir Timur Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT The purpose of this study is to examine the influence of system quality, information quality and perceived usefulness to Micro, Small and Medium Enterprises registered taxpayers satisfaction in Service Tax Office Palembang Ilir Timur on using e-Filing system. The population is all of Small and Medium Enterprises taxpayers using e-Filing in KPP Pratama Ilir Timur Palembang, then the sample is Small and Medium Enterprises taxpayers using e-Filing in KPP Pratama Ilir Timur Palembang with 97 respondents. The data analysis is multiple regression analysis to know the effect of system quality, information quality, and perceived usefulness to taxpayers satisfaction on using e-Filing system. The result showed that information quality and perceived usefulness have positif affect to Small and Medium Sized-Enterprises taxpayers satisfaction on using e-Filing, then system quality does not affect. Keywords: system quality, information quality, perceived usefulness, Small and Medium Sized-Enterprises taxpayers satisfaction.

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