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All Journal Sains: Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo EAJ (ECONOMICS AND ACCOUNTING JOURNAL) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian kepada Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside National Conference on Applied Business, Education & Technology (NCABET) JURNAL EKONOMI BISNIS DAN MANAJEMEN Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Bisnis dan Manajemen Bhinneka Multidisiplin Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Raden Irna Afriani
Universitas Bina Bangsa, Indonesia
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Journal : Ekalaya : Jurnal Ekonomi Akuntansi

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Persepsi Kemudahan, Kegunaan, Keamanan, dan Kerahasiaan terhadap Minat Wajib Pajak Orang Pribadi dalam Menggunakan E-Filing dengan Kesiapan Teknologi Informasi Sebagai Variabel Moderating pada KPP Pratama Serang Barat Gemilang, Sandra; Lestari, Dini Martinda; Afriani, Raden Irna
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1195

Abstract

The purpose of this research is to analyze the effect of perceived ease of use, usefulness, security, and confidentiality on the interest of individual taxpayers in using E-Filing, with information technology readiness as a moderating variable. Many individual taxpayers still face challenges in using E-Filing, such as technology access, understanding of use, and lack of socialization and education about the benefits of E-Filing. This research uses an associative and descriptive quantitative method with 100 taxpayer respondents. Data analysis was carried out using the Structural Equation Modeling (SEM) method using SmartPLS 3.2.9 software. The results of hypothesis testing indicate that perceived ease of use and usefulness have a significant effect on taxpayers' interest in using E-Filing. However, perceptions of security and confidentiality do not have a significant effect. Moreover, perceptions of ease of use, usefulness, security, and confidentiality do not have a significant effect on information technology readiness. In conclusion, perceptions of ease of use and usefulness affect taxpayers' interest in using E-Filing, while security and confidentiality do not have an effect. Information technology readiness does not moderate the effect of perceptions of ease of use, usefulness, security, and confidentiality on taxpayers' interest in using E-Filing.
Co-Authors Ade Samsinar Adien Nurdiansyah Aefa Indriany Agung Ramadhan Ahmad Mukhlis, Ahmad Ahmad Suherman Ailia setianingsih Aldi Fatwa Ali Andika Deva Yani Anggi Nur Aisah Angrian Permana, Angrian Anjelena , Reni Aprilia, Reina Rianjani Ardi Hidayat Arianti, Holifah Arta Rusidarma Putra Asih, Mila Assyifa Assyifa Azizah Azizah Azkal Azkiya BAHITS, ABDUL Citra Wati Dian Ayu Safitri Dini Martinda Lestari Elsi Afriani Emil Dahlia Wiguna Esti Safitri Eti Kuryati Fadilla Aprilia Ningsi Fahad Febriyanti, Afi Nurul Firmansyah , Adrian Azril Flora Feby Albinarti Friska Lia Imelda Gatot Hartoko Gemilang, Sandra Hafidz Hanafiah Hakim, Muhamad Zidan Handayani, ⁠Novi Holilah, Futri Alaida I Komang Wahyu Wiguna Idayu, Riyanthi Ihwan Satria Lesmana Ihwan Satria Lesmana Iis Suryanah Ina Khadijah Ina Khodijah Ina Khodijah Ina Khodijah Irma Nurmala Dewi Jannah, Mariyatul Jayawarsa, A.A. Ketut Khadijah, Ina Khaeruman Khodijah, Ina Khofiyah, ⁠Uswatun Komarudin, Mochamad Fahru Leni Triana LENI TRIANA, LENI Listiawati Listiawati Listiawati Listiawati Listiawati Listiawati Luvena Luvena M. Husni Maidani, Maidani Mardianti, Siti Meida, Dedeh Mohamad Husni, Mohamad Muhammad Saleh Mulani, Ratu Emillyan Munsiroh, Munsiroh Nadiputri, Adzra Qonita Ni'mah, Ratu Sifa Nindi Yuliyanti Novi Handayani Novi Handayani Nugraha, Bagas Muda Nugrahini Kusumawati Nur Fadillah, Nur Nur Sri Udayani Nurfitriana, Rian Oktaviani, Vina Oktavitri, Yollanda Patia, ⁠Gina Puspa, Rani Raihan Alhaidar Ramadhan, Akkas Ramadiansyah, Dony Rani Puspa Rendi Rendi RIKA KARTIKA Rika Kartika Rika Kartika Riyan Hidayat Rizki Badrussalam Rohmadona, Awanda Romli, Ombi RR. Ella Evrita Hestiandari Rukayah Rukayah Rukayah Rukayah Rustandi, Tata Ryan Pratama Ryzkiansyah, Ryan Safara, ⁠Fajarwati Sefyanti , Hanna Sopan Sihabudin Sopiyatul Jamilah Sri Mulyono Suflani Sumarsid Sumarsid Surachman Surachman Surachman Surachman Surachman Surachman Surachman, Alif Sutendi, Dedi Suwaroh, Suwaroh Syech Idrus Tia Fitria Saumi Tri Apriani, Tri Tuti Solehan Ulfi Jefri Umam, ⁠Gausul Umayah, Umi Kulsum Wahyu Widodo Yollanda Octavitri Yuliah Yuliah Yuliah Yuliah Yuliah Yuliah, Yuliah Yuliana Yuliana ⁠Iqbal, ⁠Iqbal