Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Equity EXERO : Journal of Research in Business and Economics
Hermalia Hermalia
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Persepsi Kemanfaatan dan Kemudahan Wajib Pajak dalam Membayar PBB Menggunakan GO-PAY Anita Primastiwi; Dewi Kusuma Wardani; Hermalia Hermalia
EQUITY Vol 23, No 2 (2020): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2207

Abstract

Penelitian ini bertujuan untuk menguji apakah persepsi kemanfaatan dan persepsi kemudahan berpengaruh terhadap minat membayar pajak bumi dan bangunan menggunakan Go-Pay. Metode pada penelitian ini menggunakan metode deskripsi kuantitatif dan data primer dengan menggunakan kuisioner. Penelitian mengambil sampel 87 responden pengguna Go-Pay dan merupakan Wajib Pajak Bumi dan Bangunan di Kabupaten Sleman. Teknik pengambilan sampel yang digunakan pada penelitian ini menggunakan teknik convenience sampling. Pengambilan data dilakukan dengan cara menyebarkan kuisioner dalam bentuk google form dan angket. Hasil dari penelitian ini menunjukkan bahwa persepsi kemanfaatan dan persepsi kemudahan berpengaruh positif terhadap minat membayar pajak bumi dan bangunan (PBB) menggunakan Go-Pay. Persepsi kemanfaatan dan persepsi kemudahan berpengaruh positif terhadap minat membayar Pajak Bumi dan Bangunan menggunakan Go-Pay.
Persepsi Kemanfaatan dan Persepsi Kemudahan pada Minat Membayar PBB Menggunakan Go-Pay dengan Sikap Penggunaan sebagai Variabel Intervening Dewi Kusuma Wardani; Anita Primastiwi; Hermalia Hermalia
EXERO : Journal of Research in Business and Economics Vol 3, No 1 (2020)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.945 KB) | DOI: 10.24071/exero.v3i1.4240

Abstract

This study aims to examine whether the perceived usefulness and perceived convenience affect the interest in paying land and building tax using go-pay through the use attitude as an intervening variable. This research method uses quantitative description methods and primary data using a questionnaire. The study took a sample of 87 respondents who used go-pay and were taxpayers of land and building in Sleman Regency. The sampling technique using convenience sampling technique. Data were collected by leaving a questionnaire in the google form and questionnaire.The results of this study indicate that the perceived usefulness and perceived ease of use have a positive effect on the attitude of use. Perceptions of usefulness, perceived ease of use and attitudes of use have a positive effect on interest in paying land and building taxes using go-pay. perceived usefulness and perceived convenience have a positive effect on interest in paying land and building tax using go-pay through usage attitudes.
Co-Authors Anita Primastiwi Dewi Kusuma Wardani