PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE TERHADAP ATTITUDE TOWARD USING E-FAKTUR

Widia Afriani Perangin-angin · Agustini Dyah Respati · Maharani Dhian Kusumawati

25 citations0/0 files storedJurnal Riset Ekonomi dan manajemen

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

Abstract

ABSTRACTTechnology Acceptance Model (TAM) is one of modeling acceptance of information technology system that can be used to determine the attitude of Pengusaha Kena Pajak (PKP) in accepting or even refusing the new system of taxation, which is e faktur. The construct in TAM that is used is the perceived usefulness and perceived ease of use. Perceived usefulness is one of the perceived about the function, while the perceived ease of use is the perceived about the ease. The aim of this research is to test the effect of the perceived usefulness and perceived ease of use on the attitude of PKP in accepting or refusing the e-faktur. The data used is primary data, that directly collected from the respondents by distributing the questionnaire. The respondents of this research are PKP that has been using the e-faktur system. The numbers of the respondents are 71 respondents. The analysis tool that is used is the double linear analysis. This research find that there is positive effect between perceived usefulness and attitude toward using e-faktur, while perceived ease of use has no effect attitude toward using e faktur.

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