Tapi Omas Annisa and Noorlailie Soewarno, NIDN. 0025126402 and Isnalita, NIDN. 0022086605 (2019) The perception of individual taxpayers against the intention of using e-form services. AKUNTABEL: Jurnal Akuntansi dan Keuangan, 16 (2). pp. 57-66. ISSN 0216-7743 eISSN: 2528-1135
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Abstract
This study aims to examine the perception of individual taxpayers against the intention of using e-form services. This research uses UTAUT model which is based on 4 main constructs which are Performance expectancy, effort expectancy, social influence and facilitating condition. Methods of data collection using online or manual questionnaires. The sample of research is individual taxpayers as much as 100 respondents. Data analysis using Structure Equation Model with Smart PLS 3.0 software. The results showed that Performance expectancy, effort expectancy, and social influence have no significant relationship whereas facilitating condition has a significant relationship.
| Item Type: | Article | ||||||||
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| Uncontrolled Keywords: | Utaut; tax system | ||||||||
| Subjects: | H Social Sciences H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue |
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| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||||
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| Depositing User: | Tn Sugeng Riyanto | ||||||||
| Date Deposited: | 04 May 2021 10:48 | ||||||||
| Last Modified: | 04 May 2021 10:48 | ||||||||
| URI: | http://repository.unair.ac.id/id/eprint/106251 | ||||||||
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