scholarly journals Menelisik Penerimaan e-faktur versi 3.0 Melalui Pendekatan Technology Acceptance Model

2021 ◽  
Vol 8 (01) ◽  
pp. 37-52
Author(s):  
Ni Putu Ariasih ◽  
Luh Putu Mahyuni ◽  
Anak Agung Made Sastrawan Putra

ABSTRACT The e-invoice 3.0 application was just introduced on October 1, 2020. Taxable employer (PKP) acceptance of e-invoice 3.0 is very important for the effectiveness of tax reporting and revenue. The Technology Acceptance Model (TAM) is employed as a theoretical framework that guides the process of data collection and analysis. A qualitative approach through in-depth interviews was carried out to PKP which is e-invoice 3.0 pilot project at the North Badung Primary Tax Office, Bali. Data were analyzed using coding and themeing technique. This study indicates that PKP has a good acceptance of the e-invoice 3.0 application. The perceptions of usefulness identified are: accelerating work, increasing performance, increasing productivity, effectiveness, making work easier, useful in monitoring data. Meanwhile, the perceptions ease of use identified are: easy to learn, controllable, clear and understandable, flexible, easy to master, easy to use, constraints quickly resolved, and intensity of use. Perceptions of usefulness and perceived ease of use can explain user attitudes and interest in using the e-invoice 3.0 application. A model that explains the acceptance of a new technology, particularly e-invoicing 3.0, is offered in this study. Some suggestions for policy makers are also provided to further improve the e-invoicing 3.0 application. ABSTRAK Aplikasi e-faktur versi 3.0 baru saja diperkenalkan pada 1 Oktober 2020. Penerimaan pengusaha kena pajak (PKP) atas e-faktur versi 3.0 sangatlah penting untuk efektivitas pelaporan dan penerimaan pajak. Technology Acceptance Model (TAM) digunakan sebagai kerangka teori yang memandu proses pengumpulan dan analisis data. Pendekatan kualitatif melalui wawancara mendalam dilakukan terhadap PKP pilot projecting aplikasi e-faktur versi 3.0 di Kantor Pelayanan Pajak Pratama Badung Utara, Bali. Data dianalisis dengan teknik coding dan themeing. Penelitian ini mengindikasikan bahwa PKP memiliki penerimaan yang baik atas aplikasi e-faktur versi 3.0. Persepsi kegunaan yang dijelaskan adalah: mempercepat pekerjaan, meningkatkan performa, meningkatkan produktifitas, efektifitas, mempermudah pekerjaan, bermanfaat dan monitoring data. Sementara persepsi kemudahan yang diidentifikasi adalah: mudah dipelajari, dapat dikontrol, jelas dan dapat dipahami, fleksibel, mudah mahir, mudah digunakan, kendala cepat teratasi, dan intensitas pemakaian. Persepsi kegunaan dan persepsi kemudahan dapat menjelaskan sikap pengguna dan minat penggunaan aplikasi e-faktur versi 3.0. Sebuah model yang menjelaskan penerimaan akan teknologi baru, khususnya e-faktur versi 3.0, ditawarkan penelitian ini. Beberapa saran bagi pengambil kebijakan juga diberikan untuk dapat lebih jauh menyempurnakan aplikasi e-faktur versi 3.0.

Think India ◽  
2019 ◽  
Vol 22 (3) ◽  
pp. 402-409
Author(s):  
Deepak Shrivastava ◽  
Apurva Shrivastava ◽  
Gyan Prakash

Tech-friendliness in this new era is an important quotient considered and the persons’ acceptance towards the technology frequency matters a lot. But still the frequency varies from person to person, this brought in the concept of Technology Acceptance Model given by Fred Davis in 1989. The theory of TAM is based on two theories that are Theory of Reasoned Action and Theory of Planned Behavior, TAM is extended version of these two. Green Banking is a new technology introduced by the banks that focuses on the growth of Sustainable development and Banking system too. Thus, banks ask their customers to use it or practice it in their daily life transactions. But every customer has their own point of view on the usage of Green banking. Thus, the research aims to understand the customers’ perception towards the Green Banking for this TAM is used. The research states that Perceived risk is the primary factor that is followed by perceived usefulness and perceived ease of use that impacts the decision to use green banking. Thus, the behavioral intention results in actual use of green banking usage for which people are trying to accept the new technology. So, the banks have earned points for creating awareness among their customers but still they have to work hard and clarify their customers’ problems and vanish that hitch that is stopping them to use green banking easily.


Author(s):  
Nurrohmat Tri Prabowo

This study aims to analyze the factors that influence the acceptance of the Financial Application System for Line Ministries Level (SAKTI) by the users on the working units implementing the pilot project of SAKTI in the scope of Regional Office of Directorate General of Treasury, Province of DKI Jakarta using the Technology Acceptance Model (TAM). The data used came from the questionnaires filled by the respondents and obtained 55 samples derived from 11 working units. Data analysis technique used is multiple linear regression analysis with data processing using IBM SPSS 23 software. The results showed that perceived usefulness and perceived ease of use partially have significant and positive effect on acceptance of SAKTI. In addition, perceived usefulness and perceived ease of use simultaneously have significantly effect on acceptance of SAKTI by the users.   Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerimaan Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) oleh para pengguna pada Satker yang melaksanakan piloting SAKTI lingkup Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi DKI Jakarta dengan menggunakan Technology Acceptance Model (TAM). Data yang digunakan bersumber dari kuesioner yang diisi oleh para responden dan diperoleh sebanyak 55 sampel yang berasal dari 11 Satker. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan pengolahan data menggunakan perangkat lunak IBM SPSS 23. Hasil penelitian menunjukkan bahwa persepsi kemanfaatan dan persepsi kemudahan penggunaan secara parsial berpengaruh signifikan dan positif terhadap penerimaan SAKTI. Selain itu, persepsi kemanfaatan dan persepsi kemudahan penggunaan secara simultan berpengaruh signifikan terhadap penerimaan SAKTI oleh para pengguna.


Author(s):  
Shakeel Iqbal ◽  
Zeeshan Ahmed Bhatti

<p>M-learning is<strong> </strong>learning delivered via mobile devices and mobile technology. The research indicates that this medium of learning has potential to enhance formal as well as informal learning.  However, acceptance of m-learning greatly depends upon personal attitude of students towards this medium; therefore this study focuses only on the individual context in which role of student’s readiness towards m-learning is investigated using Technology acceptance model (TAM). TAM is the popular choice among the researchers for investigating acceptance of any new technology primarily because of its robust and parsimonious nature. The sample selected for this study consisted of students from the private sector universities in a developing country. A structured questionnaire was used for data collection. The final results of investigation were based on 244 valid responses. The results indicate that the students’ skills and psychological readiness strongly influence their perceived ease of use (PEU) and perceived usefulness (PU) of m-learning, whereas both these constructs positively influenced their behavioral intention to use m-learning. The findings of this study have theoretical as well as practical implications which are discussed at the end.</p>


2020 ◽  
Author(s):  
Suryo Hadi Wira Prabowo ◽  
Achmad Murdiono ◽  
Puji Handayati ◽  
Budi Eko Soetjipto ◽  
Nangkula Utaberta ◽  
...  

This research is based on the desire to increase the amount of research and the number of publications resulting from the increased ease of finding research groups and accelerating the process of disseminating information in accordance with the field of research. This study was applied to a research group consisting of 50 research lecturers from universities. This research method was conducted by comparing the ease felt by the research lecturer in using the thinkgather.com application. The analysis applied in this study is based on the Technology Acceptance Model (TAM). TAM is a method used to determine the tendency of users to use new technology. The results of the research conducted are lecturers, as users of the thinkgather.com application, who have a high desire in using this application (BI). This was obtained because respondents showed a high Perceived Usefulness (U) of 82,5% and showed a high Perceived Ease of Use (E) of 85%. Based on these results states that the research lecturer, as a user, feels increased ease of collaboration and networking. Keywords: app-based platform, networking media, thinkgather.com, user’s technology acceptance


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.


2021 ◽  
Vol 9 (2) ◽  
pp. 42
Author(s):  
John Dah ◽  
Norhayati Hussin

Information systems have enjoyed their fair share of success over the years. Various technology adoption theories and models have been used to understand the factors that cause users to harmonize with new technology. Although the technology acceptance model is the most widely used of all technology adoption theories and also gives room for the addition of an external variable, many experts believe that a rudimentary construct should govern its core variables in the field with which it is applied. This believes system birthed the TAM 2 model, which came with an external variable to the extant TAM model. One of the firm beliefs upheld by the TAM model is that “perceived ease of use” fuels users’ intention to accept and adopt new IS systems or otherwise. The TAM 2 or Extended TAM model is driven by the notion that a unique and influential construct in the context of the technology or the object being assessed would improve the result’s accuracy. Therefore, the purpose of this study is to introduce mobile skillfulness as an influential construct that regulates the perception of ease and usefulness in the technology acceptance model for the assessment of mobile-related technologies. This study aims to develop an extended model from the extant TAM model that befits the acceptance assessments of mobile-related technologies such as applications and mobile games. The method used in this article is a literature survey to explore and understand the technology acceptance model (TAM), which would match mobile-related technology. The comprehensive conceptual model has been constructed in this article.


2021 ◽  
Vol 8 (02) ◽  
pp. 1-15
Author(s):  
Anak Agung Gede Eka Subama Putra ◽  
Luh Putu Mahyuni ◽  
Anak Agung Made Sastrawan Putra

ABSTRACT The e-Bupot application is a web-based application that is useful for assisting taxpayers in fulfilling their tax obligations, especially the fulfillment of article 23/26 income tax obligations. This research was conducted with the aim of obtaining a description of taxpayer’s acceptance of the e-Bupot application by adopting an acceptance model in accordance with the technology acceptance model (TAM) theory. To achieve the aim of this research, this research uses a qualitative case study approach, with interview research methods conducted in depth to taxpayers registered at the Denpasar Medium Tax Office as research informants. This study indicates that taxpayers, who are informants of this research, have good acceptance of the e-Bupot application. The results showed that users knew the taxes rules and the aim of implementing the e-Bupot application. Informants of this study considered e-Bupot useful and easy to use. Based on the perception of usefulness, it was found that the e-Bupot applications makes work more quickly, improve job performance, increases productivity, effectiveness, makes job easier, and useful. While from the perceived ease of use, identified are that the e-Bupot application is easy to learn, controllable, application interactions are clear and understandable, there is interaction flexibility, improve the informant’s skill and the application is easy to use. User understanding of e-Bupot, perceived usefulness and perceived ease of use of the application can explain user acceptance of the e-Bupot application, trust from users to use the application explains the user’s attitude towards the e-Bupot application. A model explaining individual acceptance of new technology, particularly e-Bupot is offered in this study. Some suggestions for policy makers are also given to further improve the e-Bupot application. ABSTRAK Aplikasi e-Bupot merupakan aplikasi berbasis web yang berguna untuk membantu wajib pajak dalam pemenuhan kewajiban perpajakannya khususnya pemenuhan kewajiban perpajakan PPh Pasal 23/26. Penelitian ini dilakukan bertujuan agar mendapatkan gambaran ataupun deskripsi terkait penerimaan wajib pajak terhadap aplikasi e-Bupot dengan mengadopsi model penerimaan sesuai dengan teori Technology Acceptance Model (TAM). Untuk mencapai tujuan penelitian, penelitian menggunakan pendekatan kualitatif studi kasus, dengan metode penelitian wawancara yang dilakukan secara mendalam terhadap wajib pajak yang terdaftar di Kantor Pelayanan Pajak Madya Denpasar sebagai informan penelitian. Penelitian ini mengindikasikan bahwa wajib pajak, yang menjadi informan penelitian ini, memiliki penerimaan yang baik atas aplikasi e-Bupot. Hasil penelitian menunjukkan bahwa pengguna memahami aturan dan tujuan dari penerapan aplikasi e-Bupot. Informan penelitian ini menilai e-Bupot berguna dan mudah digunakan. Berdasarkan persepsi kegunaan, ditemukan bahwa aplikasi e-Bupot mempercepat pekerjaan, meningkatkan kinerja pekerjaan, meningkatkan produktivitas, efektif, mempermudah pekerjaan, bermanfaat dan membantu. Sementara persepsi kemudahan penggunaan yang diidentifikasi yaitu aplikasi e-Bupot mudah dipelajari, mudah mengerjakan yang diinginkan, interaksi aplikasi jelas dan dapat dipahami, terdapat fleksibilitas interaksi, keterampilan bertambah dan aplikasi mudah digunakan. Pemahaman pengguna atas e-Bupot, persepsi kegunaan dan persepsi kemudahan penggunaan aplikasi dapat menjelaskan penerimaan pengguna terhadap aplikasi e-Bupot, kepercayaan dari pengguna untuk menggunakan aplikasi menjelaskan sikap pengguna terhadap aplikasi e-Bupot. Sebuah model yang menjelaskan penerimaan individu akan teknologi baru, khususnya e-Bupot, ditawarkan penelitian ini. Beberapa saran bagi pengambil kebijakan juga diberikan untuk dapat lebih jauh menyempurnakan aplikasi e-Bupot.


2019 ◽  
Vol 24 (1) ◽  
pp. 100-113
Author(s):  
Filona ◽  
Misdiyono

With the rapid growth of information technology, electronic money has played an important and central role in the e-payment. Development of electronic money is able to create a trend less-cash society, which is a society’s behavior using non- cash transactions by utilizing the simplicity offered through electronic transactions. The purpose of this research is to determine the factors affecting the intention to use electronic money. We designed a questionnaire and used it to survey a simple random sampling of people who use of e-money in DKI Jakarta. The actual samples used for the study are 125 respondents. We analyzed the data using Structured Equation Modeling to evaluate the strength of the hypothesized effects. The result of the analysis showed that perceived ease of use has no significant effect on attitudes towards the use of e-money. Perceived ease of use has a significant effect on the perceived usefulness of e-money. Perceived usefulness has no significant effect on the intention to use e-money. Perceived usefulness has a significant effect on attitudes towards the use of e-money. Attitude has a significant effect on the intention to use e-money. Subjective norm has a significant effect on the intention to use e-money. Perceived behavioral control has no significant effect on the intention to use e-money. Keywords: electronic money, technology acceptance model, the theory of planned behavior.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alessandro Lo Presti ◽  
Assunta De Rosa ◽  
Enrico Viceconte

Purpose Constant and frequent technological changes within organizations call for further scholarly attention, as behavioural intentions need to be coupled also with future learning intentions to predict the present and prospective individual adaptations and performance. This study, grounded on the technology acceptance model, aims to examine the association between training opportunities and behavioural and future learning intentions also taking into account the role of task–technology fit as a moderator. Design/methodology/approach A survey was carried out within a single organization in the water processing sector on a sample of 200 workers who recently experienced a technological change through the adoption of System Application and Product in data processing. A moderated–mediation model was estimated through regression analyses with bootstrapping. Findings The results were consistent with study hypotheses. In particular, task–technology fit amplified the positive association between perceived ease of use and training opportunities as well as the indirect effect of this latter on both behavioural and future learning intentions through perceived ease of use and perceived usefulness. In sum, the hypothesized moderated–mediation model was confirmed. Originality/value Three novelty factors of this study can be stressed: it is among the few studies carried out on Italian workers in the realm of technology adoption, it expanded the technology acceptance model by including traditional behavioural intentions and future learning intentions as outcome variables and it integrated the task–technology fit perspective within the technology acceptance model.


2019 ◽  
Vol 9 (2) ◽  
pp. 396-406
Author(s):  
Aryanto Aryanto

ABSTRACT Smart Indonesia Program (PIP) is a direct cash assistance provided to underprivileged students with Smart Indonesia Card (KIP) as a marker / identity to ensure and ensure that children get the assistance of the Smart Indonesia Program. In order to monitor the distribution of KIP and to ensure that KIP has been accepted and can be utilized by the students, the Ministry of Education and Culture shall validate and update KIP recipient data through the Dapodik Application. Dapodik is an online and real time, based application that can be accessed and operated directly by all school operators in data entry, data processing, updating of PIP data, education personnel, students, periodic, sanitation, study groups and data of infrastructure school. This study aimed to evaluate the level of acceptance of basic education data applications (dapodik) using the method of Technology Acceptance Model (TAM). This study used 3 modified variables are Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) as independent variable while Acceptance of IT as dependent variable. This study used simple random sampling as a sampling technique, with the number of respondents as many as 66 people operators. For data analysis techniques, this study used multiple regression techniques with descriptive quantitative research types, as well as data processing tools using SPSS 16.00 for windows software. The results showed that the benefit factor (Perceived Ease of Use) of 43.5%, factor amenity (Perceived Usefulness) of 36.8%. This proves that the more dominant benefit factor influences receipt of Dapodik application usage as PIP data updating application.   Key Words: Aplication of Dapodik, Perceived Ease of Use, Perceived Usefulness, Perceived Usefulness, Acceptance of IT, Technology Accaptance Mod


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