PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL TERHADAP PENGGUNAAN E-FILING

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)
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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