Interests of Individual Taxpayers Using E-Filing for Tax Reporting during the pandemic Covid-19

  • Anik Yuesti, I Gusti Ayu Asri Pramesti , Yenny Verawati


During the co-19 epidemic all were required to carry out any activity from home, including tax reporting activities. The tax reporting system has indeed undergone mordenisation making it easier for the online tax reporting system or known as e-filing during the Covid-19 pandemic. Therefore, all taxpayers are required to make tax reporting online. This study aims to determine the interest of taxpayers to use e-filing. The population in this study amounted to 167,827 individual taxpayers registered with the Gianyar Pratama Tax Office. Sampling using purvosive sampling method so that by using the Slovin formula obtained 100 research samples and the test equipment used is Moderate Regression Analysis. The results of this study prove that perceptions of ease, perceived benefits and security and confidentiality have a positive effect on the interest of individual taxpayers using e-filing. Understanding of the Internet is not able to moderate the effect of perceived ease and perceived benefits on the interest in using the e-filing, while understanding the Internet is able to moderate the influence of the security and confidentiality of the interest in using the e-filing,