PENERAPAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY DI KOTA DENPASAR

Ni Putu Ary Wulandari · I Ketut Yadnyana

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Technology Adoption and User Behaviour E-Government and Public Services Taxation and Compliance Studies

Abstract

E-Filing is one of the outcomes of taxation system modernization, issued by Directorate General of Taxes in order to facilitatetax administration in Indonesia. However, it is necessary for taxpayers to conduct adjustment in applying the new system. This research aims to ascertain the factors affecting the interest in using e-Filing by applying Unified Theory of Acceptance and Use of Technology (UTAUT). UTAUT model used in this study consists of 4 factors, in which performance expectations, business expectations, social factors and conditions that facilitate are used as independent variables, and the interest on utilizing e-Filing as dependent variable. This research is conducted in Denpasar, using accidental samplingas sampling technique. Data were collected by distributing questionnaires to taxpayers who use e-Filingand analysed with multiple linear regression analysis.The results showed that performance expectation, business expectation, social factors, and conditions that facilitate affected the interest in using e-Filing positively and significantly.

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References

1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 2003User Acceptance of Information Technology: Toward A Unified View1 1980Understanding Attitudes and Predicting Social Behavior 2000A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies 1991Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation 1995Understanding Information Technology Usage: A Test of Competing Models 1991Personal Computing: Toward a Conceptual Model of Utilization1 2012Factors Affecting Individuals to Adopt Mobile Banking: Empirical Evidence from the Utaut Model

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2019ANALISIS PENERIMAAN PENGGUNA SISTEM INFORMASI PERPUSTAKAAN DAN ARSIP DAERAH KABUPATEN BULELENG MENGGUNAKAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT)2020Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing.2019Implementation of UTAUT and D&M Models for Success Assessment of Cashless System 2020The Effect of Performance Expectancy, Effort Expectancy, Social Influence and Facilitating Condition on Management of Communities-Based Online Report Management in Padang Pariaman District

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