Kajian Tentang Perilaku Pengguna E-Faktur Web-Based Melalui Pendekatan Technology Acceptance Model (Tam)

Abstract

This study aims to measure the extent to which taxpayers feel helped by the presence of e-faktur web-based, where to measure this the researcher uses perceived usefulness and perceived ease of use as indicators, and this research is expected to provide input for policymakers, in this case the Directorate General of Taxes regarding deficiencies or difficulties faced by taxpayers in using e-faktur web-based. The population used in this study is web-based e-invoice users and the sampling technique used is snowball sampling where the researcher chooses several research colleagues to be able to help distribute questionnaires to other respondents with the criteria determined by the researcher, namely the respondent is a taxpayer who has reported the Periodic Value Added Tax (VAT) SPT using a web-based e-invoice. This study uses a quantitative approach with primary data. The data collected was then processed using SPSS Version 25 with the Multiple Linear Regression method. This study shows the results that perceived usefulness influences on the attitude of taxpayers towards the use of e-faktur web-based, while the perception of convenience does not influence on the attitude of taxpayers towards the use of e-faktur web-based. This research is expected to be an input for policymakers, especially the Directorate General of Taxes, which is currently very aggressively reforming tax administration to provide convenience for taxpayers in fulfilling their tax compliances.

Analisis Aplikasi E-Kinerja Polda Sumsel Dengan Menggunakan Metode Technology Acceptance Model 2

“…(1) Perceived ease of use. Dalam teknologi, didefinisikan sebagai ukuran kepercayaan pada komputer yang mudah dipahami dan digunakan, kegunaan teknologi yang dirasakan [10]. (2) Perceived usefulness.…”

Determinan Factors of Decision to Choose an Online Travel Agent to Book a Place to Stay

“…According to Wahyuningtyas et al (2015), perceived ease of use will impact behavior; namely, the higher a person's perception of the ease of using the system, the higher the technology's utilization level. Wibowo (2006) explains that perceived ease of use of technology is defined as a measure where a person believes the technology is easy to understand and use. Rigopoulos and Askounis (2007) stated that perceived ease of use could be measured through clear and easy-to-understand indicators.…”

The Effect of Perceived Usefulness, Perceived Ease of Use and Trust on Intention to Use Dana as a Mobile Payment

“…According to Davis (1989), Perceived ease of use is a level where one believes that technology is easy to understand. The definition is also supported by Wibowo (2006) stating that the perception of the ease of use of a technology is defined as a measure by which one believes that technology can be easily understood and used.…”

“…Perceived Ease of use is a level where technology is easy to understand and use (Davis, 1989). Wibowo (2006) stated that the perception of the eight Ease of use of technology is defined as a measure whereby one believes that technology can be easily understood and used. It is helpful to increase the use of payment applications that are often considered difficult despite the interest of many.…”