[ABSTRAK
Dalam rangka memberikan pelayanan publik yang sebaik - baiknya dan dalam rangkapenyempurnaan proses bisnis melalui optimalisasi penggunaan teknologi komunikasidan informasi, Kementerian Keuangan membuat sistem pembayaran penerimaaanNegara secara elektronik atau Modul Penerimaan Negara Generasi 2 ( disingkat MPNG2 ) atau yang lebih akrab disebut e-Billing System. Pembayaran Penerimaan negarayang terbesar adalah pembayaran pajak, Direktorat Jenderal pajak telahmenindaklanjuti dengan melakukan ujicoba pada tahun 2012 dan tahun 2014 telahresmi dapat dimanfaatkan untuk seluruh Wajib Pajak. Namun dalam perjalanannyahingga saat ini e-Billing System belum cukup populer dilihat dari jumlah Wajib Pajakyang menggunakannya. Penelitian ini bertujuan untuk menganalisis bagaimanapreferensi Wajib Pajak terhadap Sistem pembayaran secara elektronik ini dilihat darifaktor ? faktor yang mempengaruhi. Penelitian ini menggunakan analisis jalurStructural Equation Modelling dengan alat bantu perangkat lunak Lisrel versi 8.7.Hasil Pengujian menunjukkan preferensi Wajib Pajak untuk menggunakan e-billingsystem dipengaruhi secara langsung dan positif oleh kesukarelaan menggunakan dansikap penggunaan . Faktor lain seperti pengalaman menggunakan, kompleksitas,persepsi kegunaan tidak berpengaruh langsung, namun berpengaruh melalui factorlain, sedangkan persepsi resiko tidak berpengaruh terhadap preferensi Wajib Pajakuntuk menggunakan e-Billing System. Mayoritas responden menyatakan bahwa ebillingsystemdapat diterima sebagai alternative sistem pembayaran pajakyangbermanfaat.

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ABSTRACT
In order to provide excellent public service and improve business processes throughoptimization of information and communication technology, the Ministry of Financecreated an electronic receipt payment system, namely MPN G2 or more familiarlycalled e-Billing System. Indonesia?s major receipt of payment is state tax payment.As a result, Directorate General of Taxes has been following up this matter byconducting trials in 2012 and finally, the system can officially be used by alltaxpayers in 2014. But, seen from the number of its users, e-Billing System remainsunpopular to date. This research intends to analyze taxpayers? preference towardselectronic payment systems through its influencing factors. This research used pathanalysis in Structural Equation Modeling with Lisrel version 8.7 software. The resultsindicate that taxpayers? preference towards e-Billing System is directly and positivelyrelated to voluntariness to use and usage approach. Other factors such as usageexperience, complexity and perceived usefulness do not directly influence taxpayers?preference to use e-Billing System, but they affect through other factors. On the otherhand, perceived risk has no effect on taxpayers? preference in using e-Billing System.Most respondents acknowledged that e-Billing System is a valuable alternative to theregular tax payment system, In order to provide excellent public service and improve business processes throughoptimization of information and communication technology, the Ministry of Financecreated an electronic receipt payment system, namely MPN G2 or more familiarlycalled e-Billing System. Indonesia’s major receipt of payment is state tax payment.As a result, Directorate General of Taxes has been following up this matter byconducting trials in 2012 and finally, the system can officially be used by alltaxpayers in 2014. But, seen from the number of its users, e-Billing System remainsunpopular to date. This research intends to analyze taxpayers’ preference towardselectronic payment systems through its influencing factors. This research used pathanalysis in Structural Equation Modeling with Lisrel version 8.7 software. The resultsindicate that taxpayers’ preference towards e-Billing System is directly and positivelyrelated to voluntariness to use and usage approach. Other factors such as usageexperience, complexity and perceived usefulness do not directly influence taxpayers’preference to use e-Billing System, but they affect through other factors. On the otherhand, perceived risk has no effect on taxpayers’ preference in using e-Billing System.Most respondents acknowledged that e-Billing System is a valuable alternative to theregular tax payment system]