HANIFA, HANIFA (2017) PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL TERHADAP PENGGUNAAN E-FILING. S2 thesis, Universitas Mecu Buana Jakarta.
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Abstract
Online and real time internet base tax returns, it is called e-filing, have been launched since 2005 by Indonesia Directorate General of Taxes in order to improve quality of services to taxpayers. On its journey until present, e-filing is unpopular seen from the amount of its users. This research has main aims that are to analyze whether e-filing can be accepted by Indonesian taxpayers and to know how behavior Intentions to use e-filing and what factors can influence its. Structural Equation Modelling with AMOS software version 24.0 has been used in this research. The result shows that computer self-efficacy perceived usefulness, perceived ease of use, attitude toward using, behavioral intention to use and actual system usage are factors can influence taxpayer’s behavior intentions in using e-filing. Most of respondents are able to use and easily accept e-filing as online and real time system of tax return.
Item Type: | Thesis (S2) |
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Call Number CD: | CDT-555-17-007 |
NIM/NIDN Creators: | 55511120043 |
Uncontrolled Keywords: | tax return, e-filing, structural equation modelling, Amos, computer self-efficacy perceived usefulness, perceived ease of use, attitude toward using, behavioral intention to use, actual system usage. Perpajakan, PJK |
Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
Divisions: | Pascasarjana > Magister Akuntansi |
Depositing User: | Rokhyudi |
Date Deposited: | 20 Oct 2017 02:50 |
Last Modified: | 23 Jun 2022 02:49 |
URI: | http://repository.mercubuana.ac.id/id/eprint/39199 |
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