Bella Fadhilah, Chusaeni and Rachmawati, Meita Oktaviani PENGUASAAN TEKNOLOGI INFORMASI SEBAGAI PEMODERASI KECENDERUNGAN WAJIB PAJAK MENGGUNAKAN E-FILING. Jurnal Ekonomi Modernisasi.
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Abstract
This study aims to analyze the relationship between perceive of usefulness, ease to use, mastery of technology toward intention to use e-filing. This study is based on the Technology Acceptance Model developed by Davis (1993). The population of this research is all individual taxpayers in the city of Semarang. The number of respondents used were 120 respondents with random sampling technique. The analytical technique used is the regression model of moderation with the test of absolute difference. The results of this study confirm some previous studies which states that the perception of usefulness, perception of usefulness and mastery of information technology partially influence the tendency of taxpayers to use e-filing. The mastery of information technology can not moderate the relationship of perception of expediency and perception of ease partially to the tendency to use efiling. The findings in this study indicate that the benefits of technology have limitations if the taxpayer's ability using information technology is also limited.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 19 Nov 2019 00:09 |
| Last Modified: | 19 Nov 2019 00:09 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/5873 |
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