Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Persepsi Kemudahan, Persepsi Keamanan, Persepsi Kepuasan, Persepsi Pemahaman Pajak dan Kesiapan Teknologi Informasi terhadap Penggunaan E-filing. Metode dalam penelitian ini menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Subjek penelitian ini Wajib Pajak Orang Pribadi di Kabupaten Kuningan dengan populasi 274.350 orang. Sampel yang digunakan dalam penelitian ini sebanyak 400 responden. Teknik pengambilan sampel yang digunakan adalah teknik probability sampling dengan simple random sampling. Teknik pengumpulan data penelitian ini menggunakan kuesioner yang disebar secara langsung dan melalui google form. Data diuji dan diolah menggunakan Program IBM SPSS versi 20. Hasil penelitian ini menunjukkan bahwa persepsi kemudahan, persepsi keamanan, persepsi kepuasan, persepsi pemahaman pajak dan kesiapan teknologi informasi berpengaruh positif dan signifikan terhadap penggunaan E-filing.

Kata Kunci : Persepsi Kemudahan, Persepsi Keamanan, Persepsi Kepuasan, Persepsi Pemahaman Pajak, Kesiapan Teknologi Informasi, E-filing.

This study aims to determine how much influence the Perception of Ease, Perception of Security, Perception of Satisfaction, Perception of Tax Understanding and Information Technology Readiness have on the Use of E-filing. The method in this study uses descriptive and verification methods with a quantitative approach. The subject of this research was individual taxpayers in Kuningan Regency with a population of 274,350 people. The sample used in this study were 400 respondents. The sampling technique used is probability sampling technique with simple random sampling. The data collection technique used in this study was a questionnaire distributed directly and via google form. The results of this study indicate that perceived convenience, perceived security, perceived satisfaction, perceived tax understanding and information technology readiness have a positive and significant effect on the use of E-filing.

Keywords : Perceived Convenience, Perceived Security, Perceived Satisfaction, Perceived Tax Understanding, Information Technology Readiness, E-filing.