Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Terhadap Penggunaan E-Filing

2014 ◽  
Vol 6 (2) ◽  
pp. 77-96
Author(s):  
Lavenia Herawan ◽  
Waluyo Waluyo

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, security and privacy to the use of e-Filing. The object of this research is the individual taxpayer who uses e-Filing and registered in the Tax Office (KPP) Pratama Kosambi.. This research used primary data in the form of questionnaires were 117 pieces. The method used in this research is the causal study and the sampling technique that used is convenience sampling. The method that used is multiple regression analysis. The results of this study indicate that: (1) perceived usefulness has influence on the use of e-Filing, (2) perceived ease of use has influence on the use of e-Filing, (3) the security and privac has influence on the use of e-Filing, (4) perceived usefulness, perceived ease of use, security and privacy have influence simultaneously on the use of e-Filing. Keywords: perceived usefulness, perceived ease of use, security and privacy, the use of  Filing

2016 ◽  
Vol 8 (1) ◽  
pp. 75-91 ◽  
Author(s):  
Shelby Devina ◽  
Waluyo Waluyo

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information to e-Filing usage. The object of this study is the individual tax payers in Tangerang City, Karawaci District. The selection of the sample is determined based on convenience sampling method. Data used in this study was primary data, id est: questionnaires. The respondent in this study were 110. Data analysis technique in this study using multiple linear regression. The result of this study were (1) perceived usefulness have a significant impact towards e-Filing usage; (2) perceived ease of use have a significant impact towards e-Filing usage; (3) speed does not have a significant impact towards e-Filing usage; (4) security and privacy does not have a significant impact towards e-Filing usage; (5) readiness technology tax payers information does not have a significant impact towards e-Filing usage; (6) perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information all simultaneously, have a significant impact towards e-Filing usage. Keywords: e-Filing usage, perceived usefulness, perceived ease of use, readiness technology tax payers information, security and privacy.


2018 ◽  
Vol 9 (2) ◽  
pp. 15-32
Author(s):  
Adisti Putri Utami ◽  
Maria Stefani Osesoga

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, satisfaction, security and privacy, and taxpayers readiness of information technology toward e-Filing usage. The main purpose of e-Filing implementation was to improve services to the public by facilitating the reporting of SPT electronically through the internet to the taxpayer. The object of this research was individual taxpayers in Tangerang City. The selection of the sample was determined based on convenience sampling method. Data used in this study was primary data. The respondent in this study were 160 individual taxpayers. Data analysis technique in this research was using multiple linier regression. The result of this study were (1) perceived usefulness had significant effect to e-Filing usage; (2) perceived ease of use had significant effect to e-Filing usage; (3) satisfaction had significant effect to e-Filing usage; (4) security and privacy had no effect to e-Filing usage; (5) taxpayers readiness of information technology had significant effect to e-Filing usage. Furthermore, perceived usefulness, perceived ease of use, satisfaction, security and privacy, and taxpayers readiness of information technology had influence simultaneously to e-Filing usage. Keywords: e-Filing usage, perceived ease of use, perceived usefulness, satisfaction, security and privacy, taxpayers readiness of information technology.


2016 ◽  
Vol 5 (2) ◽  
pp. 163
Author(s):  
Nanik Ermawati ◽  
Zamrud Mirah Delima

E-Filing is one of the technological developments in the modern era, in which the taxpayer is easy to report to the tax office use online. This study aims to determine the effect of perceived ease of use, perceived usefulness, andexperience to the interest of individual taxpayers to use the E-Filing.  Research was conducted on an individual taxpayer in Pati regency. The method used regression analysis. The data used in this study are primary data, using a questionnaire. the results of this study indicate that the perceived ease of use, perceived usefulness, and experience affect the interest of taxpayers to use the E-Filing.


IJAcc ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 53-59
Author(s):  
Mardiana Mardiana ◽  
Pipit Nursaputri ◽  
Ria Dwi I’zzaty

The purpose of this research is to examine the factors affecting interests of taxpayers in using efiling facility. The independent variables of this research are perceived usefulness, perceived ease of use, security and privacy, complexity, readiness technology taxpayers information and human resources. Data used in this research is primary data by using questionnaires. Respondent are the Individual Taxpayers who used e-filing.This research used multiple linear regression analysis that involved 108 respondents. The results show that: (1) perceived usefulness affects positively the intention to use E-filing, (2) perceived ease of use affects positively the intention to use E-Filing, (3) security and privacy affects positively the intention to use E-Filing, (4) complexity affects negatively the intention to use E-filing, (5) Readiness Technology Taxpayers Information affects positively the intention to use E-Filing (6) Human Resources affects positively the intention to use E-Filing


Author(s):  
Maizaitulaidawati Md Husin ◽  
Razali Haron ◽  
Shahab Aziz

The purpose of this chapter is to examine the factors that influence small and medium-sized enterprises' (SMEs) intentions to use the investment account platform (IAP) based on technology acceptance model (TAM). The central hypothesis for this chapter was that SMEs' intentions to use IAP were a result of perceived usefulness and perceived ease of use. This chapter also suggested that perceived ease of use and intention was mediated by perceived usefulness of the IAP. Using primary data collection method, 163 questionnaires were collected from SMEs in Kuala Lumpur, Malaysia using the purposive sampling technique. The data were analysed using SPSS and SmartPLS. The chapter found that perceived ease of use had significant influences on SMEs intention to use the IAP while perceived ease of use significantly affected perceived usefulness and the relationship between perceived ease of use and intention was mediated by perceived usefulness of the IAP. The results of this chapter suggested strategies to promote the platform as a fund seeking platform for SMEs.


2021 ◽  
Vol 16 (1) ◽  
pp. 32-48
Author(s):  
Noryati Ahmad ◽  
Roszahira Idayu Roslin ◽  
Nur Fatin Syahira Nazrin

In today’s business world, the traditional ways of doing business are rapidly being replaced with online transactions. More and more companies realise that they need to digitalize their operation processes to keep abreast with the local and foreign competitors. This practice is no exception to zakat institutions in Malaysia when they must seize this technology evolution to ease the zakat payers in fulfilling the obligation as Muslim via online payment system. This study aims to identify the determinants affecting the intention to use online zakat payment among Muslim in Shah Alam, Selangor. A structured questionnaire is distributed to 300 Muslim respondents Muslim using a convenience sampling technique. The results of the estimated multiple regression show that perceived usefulness, perceived ease of use and security and privacy critical drivers of intention to use online zakat payment while no significant relationship was found between trust and amount of information to use online zakat payment. Thus, the empirical findings of this study provide a point of reference to zakat institutions to leverage the usefulness and ease of use of the online collection zakat system to increase zakat collections. Additionally, the institution must also beef up its security and privacy of users to alleviate the acceptance of online system usage.


2011 ◽  
Vol 24 (2) ◽  
pp. 16-27 ◽  
Author(s):  
Alain Yee-Loong Chong

In this paper, the author investigates the factors that affect the adoption of e-government in Malaysia. Variables like perceived usefulness, perceived ease of use, compatibility, trust and demographic profiles of users are included in this research. Data was collected from 418 respondents, and multiple regression analysis is employed to test the research model. The results show that perceived usefulness, perceived ease of use, compatibility, trust and age have significant relationships with e-government adoption. The results from this study are useful for Malaysian government in formulating appropriate strategies to improve the adoption of e-government applications in Malaysia.


Author(s):  
Maizaitulaidawati Md Husin ◽  
Razali Haron ◽  
Shahab Aziz

The purpose of this chapter is to examine the factors that influence small and medium-sized enterprises' (SMEs) intentions to use the investment account platform (IAP) based on technology acceptance model (TAM). The central hypothesis for this chapter was that SMEs' intentions to use IAP were a result of perceived usefulness and perceived ease of use. This chapter also suggested that perceived ease of use and intention was mediated by perceived usefulness of the IAP. Using primary data collection method, 163 questionnaires were collected from SMEs in Kuala Lumpur, Malaysia using the purposive sampling technique. The data were analysed using SPSS and SmartPLS. The chapter found that perceived ease of use had significant influences on SMEs intention to use the IAP while perceived ease of use significantly affected perceived usefulness and the relationship between perceived ease of use and intention was mediated by perceived usefulness of the IAP. The results of this chapter suggested strategies to promote the platform as a fund seeking platform for SMEs.


2019 ◽  
Vol 7 (4) ◽  
pp. 644-650
Author(s):  
Karmawan ◽  
Suhaidar ◽  
Anggraeni Yunita ◽  
Echo Perdana Kusumah

Purpose: This study aims to determine the effects of perceived usefulness, perceived ease of use, and attitude on the user intention of Indonesian Village of Financial System (SISKEUDES) in Bangka region. Methodology: The data used are primary data collected through questionnaires distributed in the Villages Apparatus in Bangka region. The sample in this study consists of 100 respondents with accidental sampling technique. This study uses quantitative descriptive analysis with validity test, reliability test, classical assumption test (normality test, multi-collinearity test, heteroscedasticity test), and hypothesis test was done using multiple regressions test with SPSS20. Results: In hypothesis testing, it is confirmed through t-test that perceived usefulness, perceived ease of use, and attitude positively affects the user intention of SISKEUDES. The F test shows that perceived usefulness, perceived ease of use, and attitude simultaneously have positive effects on the user’s intention of SISKEUDES in Bangka region. Implications:  This study implies that the use of information and communication technology can help employees to use SISKEUDES.


Media Bisnis ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 1-9
Author(s):  
VITA BRILLIANA ◽  
ARTON BRIYAN PRASETIO ◽  
CINDY MONICA

The purpose of this study to determine the effect of perceived ease of use, perceived usefulness, confirmation, performance value and satisfaction with continuance intention. This research is a development from previous research written by Dawei Shang and Weiwei Wu (2017). The research used is in the form of casual and descriptive research. Data collection was carried out using convenience sampling technique with the number of respondents 142. Data analysis method uses SEM (Structural Equation Model) with SmartPLS 3.0 and IBM SPSS version 25. This research shows that perceived ease of use, perceived usefulness, confirmation, performance value and satisfaction have an influence on continuance intention.


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