Analisis Penggunaan Sistem E-Filing dalam Pelaporan SPT Tahunan Menggunakan Pendekatan Technology Acceptance Model (TAM) pada KPP Pratama Tanjung Karang

The purpose of this research is to analyze the Technology Acceptance Model (TAM). The results of this study can be an input for the government, in this case the Directorate General of Taxation in improving e-Filing services so that more optimal benefits.The sample of research is individual taxpayers (WPOP) registered in KPP Pratama Tanjung Karang, calculation data using questionnaires sent online. Further data are analyzed by multiple regression analysis using SPSS software support. The number of samples of this study are 119 WPOP (e-filing users) registered in KPP Pratama Tanjung Karang. The results of the analysis are as follows: first, the perceived ease of use has a significant and positive effect to the actual rate of E-Filing used. Second, the perceived usefulness has a significant and negative effect to the Actual System Usage of e-Filing. Third, the perceived of attitude has a significant and positive effect to the Actual System Usage of e-Filing. Fourthly, the Behavioral Intention to Use of e-filing has a significant and positive effect to the Actual System Usage of e-Filing. Overall the independent variables has significant effect to the Actual System Usage of e-filing on the WPOP registered in KPP Pratama Tanjung Karang. Keywords: e-Filing, Technology Acceptance Model, KPP Pratama Tanjung Karang, Multiple Linear Regression