Abstract :
This study aims to examine the effect of security and confidentiality, performance expectations and social factors on the interest of individual taxpayers to use e-filing. This study uses quantitative data types. The population in this study are individual taxpayers who have used e-filing registered at the Pratama Ilir Timur 1 office, the Palembang Pratama office across Ulu and the Pratama Ilir Barat office. The sample was determined using the convenience sampling method, that the research sample obtained was 100 individual taxpayers who had used e-filing at least 1 year, WPOP private employees and those who earned above PTKP. The data collection method used by distributing questionnaires. Hypothesis testing using multiple regression analysis method with the of SPSS ver. 20
The results show that the first hypothesis (H1) states that security and confidentiality have a significant effect on the interest of individual taxpayers to use e-filing. The second hypothesis (H2) states that performance expectations have a significant effect on the interest of individual taxpayers to use e-filing. The third hypothesis (H3) states that social factors have a significant effect on the interest of individual taxpayers to use e-filing.
Keywords: security and confidentiality, performance expectations, social factors, interests taxpayers to use e-filing