DOI: 10.36347/sjebm.2019.v06i07.007

Pages: 383-389

East Medan Tax Service Office is one of the Kanwil DGT North Sumatra I units which target of e-filing has not been reached (the individual taxpayer e-filing achievement target of 2017 is 84.57%). The factors that affect the e-filing target include achieving the e-filing target. Therefore, this study aims to look at perceived ease of use of e-filing and its implications for the individual taxpayer of compliance at the East Medan Tax Service Office. The data collection is done by distributing questionnaires. The population research was the individual taxpayer listed on the East Medan Tax Service Office that had reported their annual tax return in 2018 through an e-filing system, using Form 1770 as many as 4,775 people. The research sample is amounted to 370 people who were calculated using the Slovin formula. The data analysis method is based on the analysis of Structural Equation Modeling-Partial Least Squares (SEM-PLS) with Smart PLS 3.0 analysis tools. The results showed that perceived usefulness has a significant effect on the use of e-filing, perceived ease of use has a significant effect on the use of e-filing, perceived usefulness has a positive and significant effect on tax compliance, perceived ease of use has a significant effect on tax compliance, the use of e-filing has a positive and significant effect on tax compliance, perceived usefulness has a positive and significant effect on tax compliance. Taxpayer compliance through the use of e-filing and perceived ease of use of e-filing has a positive and significant effect on taxpayer compliance through the use of e-filing.