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Journal : Journal of Contemporary Accounting

The effect of e-local tax return usage towards local tax compliance Wibowo, Hari Tri
Journal of Contemporary Accounting Volume 2 Issue 2, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss2.art3

Abstract

The objectives of this study were to explore the factors that affected the usage of e-local tax return, user satisfaction and local tax compliance, such as subjective norms, output quality, self-efficacy, anxiety, perceived usefulness, perceived ease of use, and intention to use e-local tax return. The data collecting method was through a survey by spreading questionnaires to taxpayers who already use e-local tax return. The total of the respondent was 62 people and the data taken was managed by using SmartPLS3 software. The research results showed that subjective norm and output quality did not affect the perceived usefulness. However, self-efficacy and anxiety took effect on the perceived ease of use. Perceived ease of use took effect on perceived usefulness, intention to use e-local tax return, and user satisfaction. Perceived usefulness took an effect on user satisfaction, but it did not affect the intention to use e-local tax return. intention to use took an effect towards e-local tax return usage. Then e-local tax return usage took an effect on local tax compliance, but it did not affect user satisfaction. User satisfaction did not affect local tax compliance. These research results can be tools to plan a strategy for the Board of Finance and Asset Management of Yogyakarta City related to the implementation of e-local tax return in the future.
The success of go-pay financial technology service adoption Nurherwening, Aris; Dari, Aulia Wulan; Urumsah, Dekar; Wibowo, Hari Tri
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art5

Abstract

Go-Pay is one of the popular FinTech services in Indonesia. This research aims to identify the Go-Pay service's impact on net benefits influenced by perceived usefulness, perceived ease of use, comfort, information quality, security, trust, and internet connection quality. This research used a quantitative method to collect 220 data by distributing a questionnaire through Google Form and analyzing them using SmartPLS 3.3. The result shows that comfort, information quality, and perceived ease of use significantly impact the perceived usefulness. In contrast, internet connection quality, trust and security were proved to have no significant impact on the perceived usefulness. Comfort, information quality, trust, internet connection quality had a significant impact on the perceived ease of use. However, security had no significant impact on perceived ease of use. Perceived usefulness and perceived ease of use had a significant impact on net benefits. This research can use as a decision-making strategy for Go-Jek as a company concerning the success of Go-Pay service.