Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kesiapan Teknologi Informasi, Keamanan Dan Kerahasiaan Terhadap Minat Perilaku Penggunaan E-Filing (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

Rangan, Febigrace; Simanjuntak, Aaron M. A.; Seralurin, Yohanes Cores

doi:10.52062/jakd.v15i2.1629

Cited by 4 publications

(4 citation statements)

References 2 publications

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“…The results of the study are in line with research that has been carried out by Devina and Waluyo (2018), Wiratan and Harjanto (2018), Rangan et al (2020) by obtaining the results that security and privacy variables have no effect on the use of e-filing. Meanwhile, in the research conducted by Nurseha and Fidiana (2019), Santioso et al (2018) gave contradictory results, namely that the variables of security and privacy had a positive influence on the use of e-filing.…”

Section: The Effect Of Security and Privacy On The Use Of E-filingsupporting

confidence: 89%

“…Security, namely the existence of a system that has a sense of security so that it is free from the problem of data theft and also guaranteed data (Rangan et al, 2020). Meanwhile, according to Krisdayana and Fitria (2020) privacy is information that in value can be guaranteed confidentiality so that it is not spread to any party.…”

Section: The Effect Of Security and Privacy On The Use Of E-filingmentioning

confidence: 99%

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Analysis of E-Filing Usage Factors

Tantra,

Frederica,

Pakpahan

et al. 2023

IJAMESC

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The e-filing facility has been in demand by taxpayers since 2016. This is further strengthened by the COVID-19 pandemic, which has forced people to carry out all activities at home. The government also enforces health protocols, one of which is to prohibit crowds. However, the use of e-filing has not been optimally utilized by taxpayers. This study aims to see the effect of information technology readiness, ease of use, benefits, satisfaction, and security and privacy on the use of e-filing. This type of research is quantitative research using primary data through a questionnaire survey. The sample is taxpayers in the DKI Jakarta area who have used e-filing. Obtained as many as 124 respondents. The sampling method used snowball sampling. The data analysis method is multiple linear regression using IBM SPSS Version 24 software. The conclusion states: (1) Information technology readiness has a positive effect on the use of e-filing. (2) Ease of use has a positive effect on the use of e-filing. (3) Benefits have a positive effect on the use of e-filing. (4) Satisfaction has a positive effect on the use of e-filing. (5) Security and privacy have no effect on the use of e-filing.

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Section: The Effect Of Security and Privacy On The Use Of E-filingsupporting

confidence: 89%

Section: The Effect Of Security and Privacy On The Use Of E-filingmentioning

confidence: 99%

Analysis of E-Filing Usage Factors

Tantra,

Frederica,

Pakpahan

et al. 2023

IJAMESC

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“…This study adds that technology readiness affects the use of m-banking [7], [10], [11]. However, there are differences in the results, that perceived ease of use [12], [13], perceived usefulness and technology readiness [14] have no effect on the use of mbanking.…”

Section: Introductionmentioning

confidence: 89%

Investigating The Determinants of Mobile Banking Usage

Fitriati¹,

Ardiani²,

Pramono³

et al. 2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

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The implementation of m-banking requires a large investment, but does not ensure its success. Technology acceptance model (TAM) is a general model that explains why a technology is acceptable to users. This study aims to examine the effect of perceived usefulness, ease of use and technology readiness on the use of m-banking. The population in this study are m-banking users in Purwokerto. The sample of this study used accidental sampling. Data analysis used PLS-SEM analysis technique. Based on the results of hypothesis testing, it is known that perceived usefulness and ease of use have no effect on the use of m-banking. Respondents who are mostly Generation Z have a high perception of the usefulness and ease of use of m-banking. However, the high perception does not affect the use of m-banking. Meanwhile, technology readiness affects the use of mbanking.

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“…Ease can mean that a system must be able to provide convenience and simplicity when users operate it (Widiastutik and Oktaviani, 2020). Ease of use not only when studying it but also when carrying out work with the system (Rangan et al, 2020).…”

Section: Ease Of Use Of the E-filling Systemmentioning

confidence: 99%

Determinant Compliance on Individual Taxpayers During the Covid-19 Pandemic With Taxpayer Motivation as Moderate Variables

Marundha

2023

IJAMESC

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This study aims to estimate and test the effect of the Usefulness of the Use of the E-Filling System and the Ease of Use of the E-Filling System on Individual Taxpayer Compliance during the Covid-19 Pandemic Period with Taxpayer Motivation as a Moderating Variable at KPP North Bekasi. The type of research used is quantitative research with the population of this paper is an individual taxpayer at the KPP North Bekasi. The sample used is 100 respondents. The sampling technique used in this research is using purposive sampling. Data analysis in this study uses multiple linear regression statistical tools and Moderated Regression Analysis with SmartPLS management which represents the results and research hypotheses. The results of this study prove that partially the usefulness of the use of the e-filling system has a positive and significant effect on taxpayer compliance, the ease of use of the e-filling system has a positive and significant effect on taxpayer compliance. significant to taxpayer compliance with the results of the F test with a significance value of 0.000. Taxpayer's motivation can strengthen the relationship of the effect of the Use of E-Filling System Benefit on Taxpayer Compliance and Taxpayer's Motivation cannot strengthen the relationship of the effect of Ease of Use of E-Filling System on Taxpayer Compliance The appearance of the e-filling system is simple and attractive, and when filling out there are practical instructions that can encourage taxpayers to use the e-filling system in carrying out their tax obligations, then the motivation of taxpayers arising from self-awareness is an effective strategy that can increase taxpayer compliance. The originality of this paper is an attempt to examine the impact of the Benefit of the Use of the E-Filling System and the Ease of Use of the E-Filling System in realizing individual Taxpayer Compliance by moderating the Taxpayer's Motivation to strengthen or weaken the relationship.

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Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kesiapan Teknologi Informasi, Keamanan Dan Kerahasiaan Terhadap Minat Perilaku Penggunaan E-Filing (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

Cited by 4 publications

References 2 publications

Analysis of E-Filing Usage Factors

Analysis of E-Filing Usage Factors

Investigating The Determinants of Mobile Banking Usage

Determinant Compliance on Individual Taxpayers During the Covid-19 Pandemic With Taxpayer Motivation as Moderate Variables

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