scholarly journals ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL

Author(s):  
Ita Salsalina Lingga ◽  
Verani - Carolina ◽  
Vinny Stephanie Hidayat ◽  
Wayan Feri Permana

This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primary data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayers’ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayer’s intention toward e-filing use in tax reporting.

2020 ◽  
Vol 8 (2) ◽  
pp. 83-90
Author(s):  
Tasya Octaviani Fahiraningrum ◽  
Richard Richard

Abstract   The development of banking service technology now allows us to do non-cash transactions using various media. Electronic money as one of the favorite media that is widely used by the public is now experiencing innovation with the new breakthrough of Electronic Money Flazz Gen 2 that can conduct transaction services via smartphones. With this latest innovation comes a question related to what factors that influence people using electronic money Flazz Gen 2. Therefore, quantitative research using a questionnaire conducted using the Technology Acceptance Model (TAM) analyzed using the Structural Equation Modeling – Partial Least Square (SEM-PLS) method assisted by software SmartPLS 3.0. The factors studied were taken from the variables in the Technology Acceptance Model (TAM) developed by Davis et.al (1996), namely perceived ease of use, perceived usefulness, and trust variables taken from Gefen's theory (2003).   Keywords: TAM, Electronic Money, SEM-PLS,


2021 ◽  
Vol 4 (2) ◽  
pp. 44-59
Author(s):  
Gunawan Wiradharma ◽  
Poppy Ruliana ◽  
Guntur Freddy Prisanto

Pandemi Covid-19 telah berdampak ke semua aspek kehidupan, seperti bidang pendidikan. Penyelenggaraan perkuliahan pada tahun 2020 dilakukan secara daring sehingga memerlukan media pembelajaran daring, baik bersifat sinkronus maupun asinkronus sesuai kebijakan Kementerian Pendidikan dan Kebudayaaan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis persepsi pemanfaatan media pembelajaran daring yang digunakan dalam proses belajar mengajar selama pandemi. Teori yang digunakan dalam penelitian ini adalah Technology Acceptance Model dari Davis. Penelitian ini dilakukan dengan survei kepada 225 mahasiswa semester 3 tahun ajaran 2020/2021. Metode penelitian menggunakan pendekatan kuantitatif dengan melakukan survei online dengan menggunakan pengisian kuesioner melalui google form terhadap responden yang merupakan mahasiswa program studi ilmu komunikasi Universitas Pakuan, Bogor. Analisis data menggunakan analisis deskriptif dan structural equation model (SEM) partial least square (PLS). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh nyata variabel persepsi kegunaan menggunakan teknologi (perceived usefulness) terhadap variabel persepsi kemudahan dalam menggunakan teknologi (perceived ease of use); terdapat pengaruh nyata persepsi kemudahan dalam menggunakan teknologi (perceived ease of use) terhadap variabel sikap (attitude); dan terdapat pengaruh nyata variabel sikap (attitude) terhadap penerimaan media (intention to use).


2020 ◽  
Vol 30 (2) ◽  
pp. 347
Author(s):  
Ni Wayan Desi Riani ◽  
Ni Ketut Rasmini

This research is intended to find out how the employee acceptance of the QuickBooks application system tested by Merry's Tour and Travel by using the Technology Acceptance Model (TAM). This study uses a population of all management and employees of Merry’s Tour and Travel. Determination of samples usingpurposive sampling techniques and the samples that met the criteria was 34 respondents. The data collection method uses a survey method with a questionnaire. Data were analyzed using Structural Equation Model (SEM), namely Partial Least Square (PLS). Based on the results of the analysis found that the variables of top management commitment, selft-efficacy, and perceived usefulness affect the acceptance of the QuickBooks information system at PT. Merry’s Tour and Travel. This indicates that the process of transition from manual systems to QuickBooks information systems cannot be fully explained by the Technology Acceptance Model. Keywords: Perceived Ease Of Use; Perceived Usefulness; Attitude Toward Using; Behavioral Intension To Use; Technology Acceptancemodel (TAM).


2019 ◽  
Vol 10 (1) ◽  
pp. 63-74
Author(s):  
Dona Primasari ◽  
Sudjono Sudjono ◽  
Nining Abriani

Abstract. The long-term objective of this research is to enrich the development of science, especially the development of SMEs related to the adoption of information technology with studies using the Technology Acceptance Model. The specific aim of the research is to examine what factors are inhibiting the adoption of e commerce technology in SMEs in Banyumas Regency, as well as examining whether e-commerce adoption has an impact on increasing the demand for product quantities in SMEs. Collecting data in this study was carried out by distributing questionnaires through direct interviews with SMEs in Banyumas District who were respondents. The sampling technique in this study using random sampling technique. Whereas for data analysis using Statistical Product and Service Solution (SPSS) version 22.0 and Structural Equation Modeling (SEM) with AMOS program. The results of the study show that the Technology Acceptance Model theory is able to explain the institutions of SMEs actors to use e-commerce technology. Keywords: E-commerce, perceived usefulness, perceived ease of use, use behavior,TAM (Technology Acceptance Model) Abstrak. Tujuan jangka panjang penelitian ini adalah untuk memperkaya perkembangan ilmu, khususnya pengembangan UMKM terkait dengan adopsi teknologi informasi dengan kajian menggunakan Technology Acceptance Model.  Tujuan khusus penelitian adalah untuk menelaah faktor-faktor apakah yang menghambat adopsi teknologi e commerce pada UMKM di Kabupaten Banyumas, serta menelaah apakah adopsi e- commerce berdampak pada peningkatan permintaaan kuantitas produk pada UKM. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui antar langsung kepada pelaku UMKM di Kabupaten Banyumas yang menjadi responden.  Teknik pengambilan sampel dalam penelitian ini dengan menggunakan teknik random sampling. Sedangkan untuk analisis data mengunakan Statistical Product and Service Solution (SPSS) versi 22.0 dan Structural Equation Modeling (SEM) dengan program AMOS. Hasil penelitian menunjukkan bahwa teori Technology Acceptance Model  mampu menjelaskan instensi para pelaku UMKM untuk menggunakan teknologi e-commerce.  Hasil penelitian juga berhasil menerima 3 (tiga) hipotesis yaitu Perceived usefulnes  berpengaruh terhadap use behavior, Perceived ease of use berpengaruh terhadap use behavior, use behavior  berpengaruh terhadap peningkatan permintaan kuantitas produk.  Hasil penelitian juga menunjukkan implementasi e-commerce tidak berpengaruh terhadap persepsi manfaat (perceived usefulness), Implementasi e-commerce tidak berpengaruh terhadap persepsi kemudahan pengoperasian sistem  (perceived ease of use) atau dengan kata lain menolak 2 (dua) hipotesis lainnya.Keywords. E-commerce, perceived usefulnes, perceived ease of use, use behavior,peningkatan permintaan, TAM  (Technology Acceptance Model)


2019 ◽  
Vol 26 (3) ◽  
pp. 1866-1880 ◽  
Author(s):  
Jonathan Kissi ◽  
Baozhen Dai ◽  
Courage SK Dogbe ◽  
Jonathan Banahene ◽  
Oyeh Ernest

Despite the significant increase in telemedicine services technology, its adoption and use have been quite slow in some healthcare settings. It is generally accepted in today’s globalizing world that the success of telemedicine services relies on users’ satisfaction. Satisfying physicians and patients is one of the crucial objectives of telemedicine success. This study seeks to evaluate physicians’ satisfaction with telemedicine services adoption and utilization using the technology acceptance model. A structured questionnaire based on the construct of technology acceptance model was used to solicit for data from participants in four different government health institutions. Purposive and convenience sampling techniques were employed to select healthcare professionals from various medical fields. Structural equation modeling was utilized in the data analysis. Perceived ease of use and perceived usefulness of telemedicine services were found to influence physicians’ behavioral intentions. This resulted in increased efficiency, quality of services, quality patient care delivery, and satisfaction among physicians in using telemedicine services. We noted that the adoption of telemedicine services in clinical settings depends on physicians’ and patients’ satisfaction with the use of the service. The study contributes to empirical knowledge by identifying the vital predictive factors affecting telemedicine services satisfaction among physicians.


2019 ◽  
Author(s):  
Wahyu Hardyanto ◽  
Sugiyanto Sugiyanto ◽  
Aji Purwinarko ◽  
Aryono Adhi

Online assessment has been carried out research on academic information system Unnes using Technology Acceptance Model (TAM) whose goal is to achieve accountability in academic application by taking the Graduate Program Unnes sampling. The method used to carry out this research through interviews/in dept interviews, documentation and questionnaires. Analyses were performed using analysis of Structural Equation Modeling (SEM) based covariance AMOS (Analysis of Moment Structures). The results obtained overall, Knowledge of Search Domain has no effect on Perceived Ease of Use. However, CMIN / DF qualified, because it has a value of≤2.


2020 ◽  
Vol 13 (3) ◽  
pp. 164
Author(s):  
Anggit Esti Irawati ◽  
Ehrmann Suhartono

<p>Potensi penggunaan e-money sangat besar dan menarik perhatian sebagai cara pembayaran alternatif di seluruh dunia. Pemerintah melalui Bank Indonesia menggerakkan masyarakat untuk melakukan Gerakan Nasional Non Tunai (GNNT). Namun, hanya lapisan masyarakat tertentu yang sudah terbiasa menggunakan transaksi dengan <em>e-money</em>. Sebagian masyarakat beranggapan bahwa transaksi pembayaran menggunakan <em>e-money</em> masih terdapat banyak kekurangan. Penelitian ini bertujuan untuk menguji <em>Technology Acceptance Model</em> (TAM) yaitu <em>perceived ease of use</em> dan <em>perceived usefulness</em>, selain itu juga menambahkan <em>perceived risk</em> untuk mengetahui pengaruh terhadap <em>attitude toward using</em> dan <em>actual use</em> terhadap penggunaan aplikasi LinkAja. Metode analisis menggunakan <em>Structural Equation Modeling</em> (SEM) dengan alat analisis SmartPLS. Penelitian ini dilakukan dengan metode survei dan sampel diambil menggunakan teknik <em>purposive sampling</em> terhadap responden yang menggunakan aplikasi LinkAja di seluruh Indonesia. Responden yang diperoleh sebanyak 200 responden. Hasil penelitian menunjukkan bahwa <em>perceived ease of use</em> dan <em>perceived usefulness</em> berpengaruh positif signifikan terhadap <em>attitude toward using</em> dan <em>actual use</em>. <em>Perceived risk</em> tidak berpengaruh signifikan terhadap <em>actual use</em> aplikasi LinkAja.</p>


Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Andreuw K. Pantow ◽  
Barno Sungkowo ◽  
Esrie A. N. Limpeleh ◽  
Antonius A. Tand

This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports.


2018 ◽  
Vol 8 (2) ◽  
pp. 166
Author(s):  
Aris Puji Widodo ◽  
Farid Agushybana ◽  
Sutopo Patria Jati

This study is a quantitative research that has a goal to measure the level of user acceptance of EWSKIA information system based on perception. EWSKIA is a healthcare application tool used to perform the process of recording and monitoring the health conditions of pregnant and childbirth mothers. The model used in this research is using Technology Acceptance Model (TAM) model with 3 variables, namely Perceived Ease of Use (PEOU), Perceived Usefulness (PU), and Behavioral Intention to Use (BITU). This variable consists of independent variables namely PEOU and PU, and the dependent variable is BITU. The respondents were 145 midwives from Grobogan District, Temanggung Regency and Salatiga City. Data analysis to conduct causal relationships between variables using Partial Least Square (PLS). The results of this study statistically show that the 3 hypotheses of H1, H2, and H3 adopted from the TAM model have a positive and significant influence. This is indicated by the value of the regression coefficient is positive and the coefficient of P value is less than 0.005


2018 ◽  
Vol 16 (1) ◽  
pp. 39-48
Author(s):  
Yitno Utomo ◽  
Djoko Adi Walujo

Konstruk Technology Acceptance Model yang sering dikenal dengan TAM merupakan konsep yang dipakai untuk mengukur kehandalan sebuah aplikasi teknologi.  Kebanyakan untuk mengetahui seberapa handal sebuah teknologi yang diluncurkan dengan persepsi yang dibuat oleh masyarakat. Pada penelitian ini yang hendak diukur dalam TAM adalah layanan Perusahaan Daerah Air Minum (PDAM) Surya Sembada Kota Surabaya yang telah meluncurkan Mobile Application. Metode penelitian  dengan  Jenis penelitian ini menggunakan pendekatan penelitian eksplanatori  (explanatory research). Sampel yang dipilih adalah 76 orang pelanggan PDAM Surya Sembada Kota Surabaya di Wilayah Kelurahan Dukuh Menanggal Kecamatan Gayungan Kota Surabaya. Analisa data menggunakan Partial Least Square (PLS). Kesimpulannya adalah  Ada Pengaruh persepsi kemudahan  (perceived ease of use) terhadap transaksi sesungguhnya (actual usage)  pengguna mobile application PDAM Surya Sembada Kota Surabaya karena nilai thitung  = 7,033 ( > 1,96) artinya pengguna aplikasi ini lebih memilih konstruk kemudahan sebagai alasan untuk  melakukan transaksi informasi tagihan rekening dibandingkan dengan konstruk yang lain yaitu persepsi kegunaan dan persepsi sikap konsumen.


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