Abstract
This study aims to identify perceptions of usefulness, convenience and attitude towards behavior in the use of e-filling. Data from this study were obtain through quesstionnaires distributed to the community in the category of technological stuttering and had produced 50 respondents consisting of construction foremen in PT. Hutama Karya (Persero) Surabaya Brach. This study had a result that found if the variable perceeived usefullness and perceived easse of being has a possitive and siignificant effecct onthe use of, e-filling, but the attitude towards the most behavior did not affect the use of e-filling. This study hal limitation is that it only uses 1 company as a research sample, so it is less able to generalize these findings.
Highlights
The applicable tax law is the basis and becomes a compulsive levy to the public, but does not have its benefits directly for state financing (Siahaan and SE, 2013)
Discriminant validity measurement is a measurement method that uses a way to compare the results of the Square Root Average (AVE) value of the existing construct to the correlation with other constructs in the model presented in the results of the Partial Least Square (PLS) analysis as set out in the table above
The recommended AVE value must have a value above the 0.5 value, in table 5 presented above the AVE value generated by each of the variables in this study has a value above 0.5 so that these results conclude the independent variables used in this study are valid and can be trusted for reliability
Summary
The applicable tax law is the basis and becomes a compulsive levy to the public, but does not have its benefits directly for state financing (Siahaan and SE, 2013). The General Provisions Act and the Taxation procedure explain that tax is a compulsory contribution from individuals or companies or institutions with a forceful nature based on the Law for the continuation of state activities as much as possible for the welfare of citizens who do not receive direct compensation (PR Indonesia, 2009). The Directorate General of Taxation continues to improve services for taxpayers for convenience and ease in accessing tax reports. Quoting on the page Kompas.com Director of Public Relations P2 Directorate General of Taxes stated there was a 14% increase in the 2017 Annual Tax Return reporting compared to the previous year (Widiartanto, 2018). The increase in tax reporting rates in 2018 is the result of the government's response to technological developments so that people can carry out tax reporting obligations comfortably (Sesa, 2014)
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