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All Journal E-Jurnal Akuntansi Universitas Udayana
Alya Jilan Sabiqoh
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta, Indonesia
Economics, Econometrics & Finance

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Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening Afrizal Tahar; Alya Jilan Sabiqoh
E-Jurnal Akuntansi Vol 30 No 11 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i11.p20

Abstract

This study aimed to analyze effect of perceived usefulness, appearance, and individualism to use e-Filing with user satisfaction as an intervening variable. This study used primary data collected from UMKM Taxpayer in Rejang Lebong Regency. This study revealed seven hypotheses tested using SEM-PLS analysis tools through the SmartPLS version 3.3.2 application. The results showed that perceiced of usefulness had a posittive effect to use e-Filing, while appearance and individualism did not significantly influence taxpayer to use e-Filing. In addition, user satisfaction mediate the relationship among appearance to use e-Filing. Meanwhile, user satisfaction did not mediate the relationship among perceived usefulness and individualism to use e-Filing. Keywords: E-Filing; Perceived Usefulness; Appearance; Individualism; User Satisfaction.
Co-Authors Afrizal Tahar