E-Jurnal Akuntansi Universitas Udayana
Vol 21 No 1 (2017)

PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, FAKTOR SOSIAL, DAN KONDISI YANG MEMFASILITASI TERHADAP MINAT PENGGUNAAN E-FILING

Sang Ayu Putu Syaninditha (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Putu Ery Setiawan (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
20 Sep 2017

Abstract

E-filing is the modernization of the tax administration system in Indonesia to facilitate taxpayers in submitting his notice electronically conducted through an online system in real time. This study aims to determine effect the perception of usefulness, perceived ease, social factors and conditions that facilitate the interest of the behavior of individual taxpayers in the use e-filing by applying the model of the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). This research was conducted at the Tax Office (KPP) Pratama Gianyar. This study uses Slovin formula for determining the total sample of 100 individual taxpayers with accidental sampling method. Data collected through questionnaires. The analysis technique used is multiple linear regression. The results showed that perceptions of usefulness, perceived ease, social factors and conditions that facilitate joint significant positive effect on interest the behavior of individual taxpayers in the use of e-filing.

Copyrights © 2017






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...