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ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh persepsi penggunaan Technology Acceptance Model (TAM) terhadap penggunaan e-filling. Penelitian ini dilakukan pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Selatan. Penelitian ini menggunakan data primer, yaitu dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada 39 responden. Metode analisis data yang digunakan yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa: secara parsial, persepsi kegunaan, persepsi kemudahan, dan sikap memiliki pengaruh positif dan signifikan terhadap penggunaan e-filling. Kata kunci : persepsi; kegunaan; kemudahan; sikap; e-filling ABSTRACT This study aims to examine the effect of the perception of the use of Technology Acceptance Model (TAM) on the use of e-filling. This research was conducted at the Pratama Tax Office (KPP) of South Makassar. This study uses primary data, namely by conducting research directly in the field by giving questionnaires / question sheets to 39 respondents. The data analysis method used is multiple regression analysis. The results of this study indicate that: partially, perceptions of usability, perceived ease, and attitude have a positive and significant influence on the use of e-filling. Keywords: perception; usability; convenience; attitude; e-filling
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