scholarly journals DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Tri Ciptaningsih

This article discuss about the impact of e-tax invoice as the new tax aplication launched by the Directorate General of Taxation . In this article, we will explain about several rules that related to the main topic and Theory Acceptance Model (TAM). Explanation includes several factors which indicated influencing taxpayer behavior in e-tax invoice usage. Those factors are perceived usefulness, perceived ease of use, perceived of Fairness and trust, Norms, attitude, and behavioral intention. Key Words: e-tax invoice, theory acceptance model (TAM), and Tax compliance.

2018 ◽  
Vol 16 (2) ◽  
pp. 224
Author(s):  
Fransiskus Peter Livianto

The release of tax e-billing version 2 by the Directorate General of Taxes certainly got the pros and cons of the users. Any change of a certain system is not necessarily accepted by its users. In this case the conventional tax payment system is a paper-based Tax Payment Slip into a more modern Electronic Tax Payment Slip. Various factors can affect a person in the use of a technology, therefore this research would like to examine the factors that might affect the desire of individual taxpayers in the Cirebon City to use the tax e-billing version 2. This study uses the theory of Davis F.D is the Technology Acceptance Model (TAM) this theory is very popular in research about the user perception of technology acceptance. In this study used two independent variables, first is perceived usefulness and the second is perceived ease of use and the dependent variable is behavioral intention to use.The study was conducted by spreading 500 questionnaires to Taxpayer in Cirebon City, and obtained valid questionnaires as many as 435 pieces. The questionnaire obtained will then be tested by means of regression test. In this study perceived usefulness and perceived ease of use significantly affect the desire of individual taxpayers to use the tax e-billing version 2. Abstrak Berbagai faktor dapat mempengaruhi seseorang dalam penggunaan sebuah teknologi, maka dari itu penelitian ini ingin menguji faktor-faktor yang mungkin saja mempengaruhi keinginan Wajib Pajak Orang Pribadi di lingkup Kota Cirebon untuk menggunakan e-billing pajak versi 2. Penelitian ini menggunakan teori dari Davis F.D yaitu Technology Acceptance Model (TAM) yang sangat populer dalam penelitian tentang persepsi pengguna terhadap penerimaan teknologi. Dalam penelitian ini digunakan 2 variabel independen, yaitu perceived usefulness (persepsi kebermanfaatan) dan perceived ease of use (persepsi kemudahan dalam penggunaan) serta variabel dependennya behavioral intention to use (keinginan untuk menggunakan).Penelitian dilakukan dengan menyebar 500 buah kuesioner kepada Wajib Pajak Orang Pribadi yang terdaftar di Kota Cirebon, dan didapatkan kuesioner yang sah sebanyak 435 buah. Kuesioner yang diperoleh selanjutnya akan diuji dengan alat uji regresi. Dalam penelitian ini perceived usefulness dan perceived ease of use secara signifikan mempengaruhi keinginan Wajib Pajak Orang Pribadi untuk menggunakan e-billing pajak versi 2.


2017 ◽  
Vol 5 (2) ◽  
pp. 163
Author(s):  
Eko Febri Lusiono ◽  
Suharman Suharman

The Research of SISKEUDES Application Acceptance Analysis in local government environment of Sambas district is to know the extent of acceptance of SISKUEDES application in Sambas district. Total respondents were 50 village apparatus from ten districts in Sambas district. The sub-districts are Selakau, Selakau Timur, Salatiga, Pemangkat, Semparuk, Tebas, Sebawi, Sambas, Sejangkung, Sajad and Subah sub-districts. The study was conducted using Theory Acceptance Model (TAM) with seven pure constructs (seven hypotheses). Actual Use (AU) as the dependent variable, while perceived ease of use (PEOU), perceived usefulness (PU), attitude (ATT), behavioral intention (BI) as independent variables. Based on multiple regresilinear regression analysis with SPSS 17 application it can be seen that H1, H2, H3, and H5 are accepted because the significance value in Anova table is smaller than 0.05. While H4, H6, and H7 rejected. Based on this it can be concluded that perceived usefulness perceptions and perceived ease of use perceptions become the benchmark of rural apparatus to accept an application.


2021 ◽  
Author(s):  
Rurid Dwi Anggraeny ◽  
Imam Baihaqi

The e-commerce industry has the potential to be one of the drivers of the domestic economy. One of the impacts of the advancement of e-commerce is the emergence of many online-based marketplaces or so-called e-marketplaces. However, a lot of these online marketplaces sell 90% imported products. In addition, the outbreak of Covid-19 in Indonesia has prompted the government to establish several policies that have significantly reduced MSME performance by up to 70-100%. This study aimed to provide an empirical analysis of the influence of factors based on the Technology of Acceptance Model (TAM) approach, namely e-marketplace self-efficacy, complexity, perceived usefulness, perceived ease of use, attitude towards using, behavioral intention to use, and actual technology use in e-marketplaces. The sample consisted of MSMEs in East Java, especially those engaged in the food and beverage industry sector with ready-to-eat processed food products whose business activities use the Shopee e-marketplace application platform. This is an online shopping marketplace focused on mobile platforms. There were 150 respondents. The Structural Equation Model (SEM) was used. E-marketplace self-efficacy, complexity, perceived usefulness, perceived ease of use, attitude towards using, behavioral intention to use, and actual technology use in e-marketplaces all had positive effects on each other. This showed that a system that offers convenience will improve behavior, habits, and performance for MSMEs in using e-marketplace activities. The theoretical and methodological implications and opportunities for further research are discussed. Keywords: MSMEs, e-marketplace, technology acceptance model


Author(s):  
Neena Sinha ◽  
Pranay Verma

This article investigates the technology acceptance factors in the context of information communication technology enabled agricultural extension services. Behavioral intention has always been a consequence of the technology acceptance model. The purpose of this study was to examine if the consequence of adoption be an economic benefit to the customer. It examines how these factors influence perceived economic well-being of such users. A stratified sampling procedure was adopted to obtain data from 325 valid responses from rural Indians using a structured survey instrument. A two step method was applied to analyse the data. First, the measurement model was calibrated for the reliability and validity of constructs. Then, the strength and direction of the hypothesized relationships were investigated by the structural model using structural equation modeling. Users of mobile application were checked for their perceived usefulness, perceived ease of use, subjective norm and attitude for their perceived economic well-being. These four factors, when regressed upon the perceived economic well-being using structural equation modeling predict that all but attitude is significant. This article improvises the extant technology acceptance model by replacing behavioral intention with a perceived economic well-being as a consequence. A consumer who perceives economic benefits is more likely to adopt an innovative product. Marketers can advertise the economic benefits so that the target customers adopt such technologies. By this research, the authors have identified a different outcome for perceived usefulness, perceived ease of use, attitude and subjective norm. A new relationship between the exogenous variables perceived usefulness, perceived ease of use, subjective norm and attitude and the endogenous variable perceived economic well-being is established by this study. Behavioral intention can be replaced by perceived economic well-being as the outcome in the technology acceptance model.


2017 ◽  
Vol 8 (2) ◽  
pp. 47 ◽  
Author(s):  
Ali Tarhini ◽  
Ra’ed Masa’deh ◽  
Ali Al-Badi ◽  
Majdolen Almajali ◽  
Sufian Hussien Alrabayaah

This paper aims to investigate the effects of perceived ease of use, perceived usefulness, self-efficacy, trust, job opportunity, top management support, competitive pressure, and regulatory support on employees’ behavioral intention to use cloud computing. Data was collected by means of self-administrated questionnaire containing 25 items from 205 employees’ working in three, four, and five star hotels. Multiple regression analysis was conducted to test the research hypotheses. Results of the current study revealed that there are significant impacts of four independent variables (i.e. job opportunity, top management support, competitive pressure, and regulatory support) on behavioral intention (BI) to use cloud computing; whereas four independent variables (i.e. perceived ease of use, perceived usefulness, self-efficacy, and trust) have no significant impact on BI. The results of T-test also showed that there is a significant difference in the impact of BI to use cloud computing in favor of gender. On the other hand, the results of ANOVA’s test showed that there is no significant difference in the impact of BI that can be attributed to age, educational level, and personal income; whereas a significant difference found in favor of work position and hotel’s classification. In light of these findings, implications to both theory and practice are discussed.


2015 ◽  
Vol 19 (02) ◽  
pp. 1550021 ◽  
Author(s):  
FIONA M. SCHWEITZER

In this paper, I analyse the impact that a perceived lack of an installed base has on the adoption of technological products. I use the Technology Acceptance Model (TAM), which considers perceived usefulness and ease-of-use as the central drivers of adoption and propose that the perceived lack of an installed base influences these two drivers. Based on cue utilisation theory, I further suggest that a perceived lack of an installed base can serve as an extrinsic cue of product quality deficiencies and difficulties with obtaining help and advice. In order to verify the supposed effect of a perceived lack of an installed base, I survey 162 households. The data shows that a perceived lack of an installed base of thermal solar systems (1) decreases their perceived usefulness and perceived ease-of-use and (2) acts as a mediator of the perceived risk. The study implies that managers launching technical innovations should develop strategies to influence consumers' perceptions of the current and the future installed base and communicate the development of the installed base to trigger adoption.


2021 ◽  
Vol 12 ◽  
Author(s):  
Xiumin Hong ◽  
Mingzhu Zhang ◽  
Qianqian Liu

Online education has become a major reaction to the COVID-19 epidemic, which requires preschool teachers to quickly adapt to online education and accept educational technology. In this emergency background, research on the preschool teachers’ technology acceptance provides clues to improve preschool teachers’ intention to use educational technology. The Technology Acceptance Model (TAM) is widely used to examine the process of individuals’ technology acceptance in the previous literature. Therefore, this study seeks to examine preschool teachers’ technology acceptance with the adapted TAM and their determinant factors. The proposed model was empirically validated by using survey data from 1,568 preschool teachers during the COVID-19. Results indicate that preschool teachers’ behavioral intention was moderate to high level. Perceived usefulness and perceived ease of use are direct significant predictors of preschool teachers’ behavioral intention. Perceived usefulness is affected by perceived ease of use and job relevance. Computer self-efficacy and perceptions of external control are the positive factors toward perceived ease of use. Our findings present powerful evidence for the applicability of the adapted TAM in a sample of Chinese preschool teachers under emergency circumstances. These results highlighted some potential avenues for interventions aimed at improving preschool teachers’ acceptance toward educational technology.


2019 ◽  
Vol 1 (1) ◽  
pp. 61-72
Author(s):  
Eko Setiawan ◽  
Darius Antoni ◽  
Ahmad Haidar Mirza

Technology Acceptance Model (TAM) dan Webqual merupakan teori penerimaan  teknologi yang digunakan dalam penelitian ini. Terdapat lima konstruk yang  digunakan dan merupakan gabungan dari konstruk-konstruk asli yang terdapat dalam TAM dan Webqual. Kelima konstruk tersebut adalah kemudahan pengguna persepsi (perceived ease of use / PEOU), kegunaan persepsi (perceived  usefulness / PU), kualitas interaksi layanan  (Service Interaction Quality of Website/ Web-SQ), kualitas informasi (Information Quality of Website/ Web-IQ), dan minat perilaku menggunakan teknologi (behavioral intention to use / BIUS). Model gabungan ini selanjutnya digunakan untuk meneliti sistem ujian online berbayar dengan studi kasus qualitiva.id. Penelitian ini selanjutnya akan menjelaskan tentang penerimaan sistem ujian online berbayar  pada pelajar, mahasiswa dan masyarakat umum. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian eksplanatori dengan teknik analisis data menggunakan pendekatan PLS. Data diperoleh dari responden yang merupakan siswa LKP PalComTech Palembang dengan menyebarkan kuesioner tertutup. Terdapat 142 sampel penelitian yang dianalisis menggunakan metode PLS dengan software smartPLS. Berdasarkan hasil analisis data diperoleh hasil sebagai berikut: (1) Konstruk PEOU mempengaruhi konstruk AT; (2) Konstruk PU mempengaruhi konstruk AT; (3) Konstruk AT pengaruh terhadap konstruk BIUS; (4) Konstruk Web-SQ  tidak memiliki  pengaruh  terhadap  konstruk BIUS;  (5)  Konstruk Web-IQ mempengaruhi konstruk BIUS; dan (6) Konstruk BIUS tidak memiliki pengaruh terhadap konstruk BV;. Selain itu koefisien variabel laten PU terhadap AT memiliki nilai paling besar diantara nilai koefisien variabel laten pada model hubungan antar konstruk lainnya


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