STUDI KOMPARATIF PERILAKU WAJIB PAJAK ORANG PRIBADI DALAM PENERAPAN SISTEM E-FILING DI KOTA PALEMBANG

ABSTRACT E-filing boarding times began to be introduced in 2004, throught the decision of the Direktorat Jenderal Pajak No. Kep-88/PJ/2004 in May 2004. Althought the number of e-filing users each year as increased, but the number is still small compared to the compulsory obligatory taxes SPT. This research is done to taxpayers of individuals who already use e-filing and taxpayers who use manual system. Data collection was done by distributing questionnaires. Sampling technique is done by quota sampling method. The number of sampling use as many a 144 respondent. Result of resesrch indicate that there are difference perception of ussage between taxpayer user e-filing with manual taxpayer, there is difference perception of convenience between taxpayer user e-filing with manual taxpayer, there isi difference attitude between taxpayer manual, and there is a difference of interest between the user taxpayers e-filing with manual taxpayer. Keywords: e-filing, taxpayer user e-filing, manual taxpayer, perception of ussage, perception of convenience, attitude, interest