Ni Putu Bella Novindra
Fakultas Ekonomi Dan Bisnis Universitas Udayana

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PENGARUH KEMUDAHAN PENGGUNAAN, PERSEPSI KEGUNAAN, DAN COMPUTER SELF EFFICACY PADA MINAT PENGGUNAAN E-SPT Ni Putu Bella Novindra; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 19 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to test the effect of ease of use, perceived usefulness, and computer self efficacy in interest in the use of e-SPT. The population in this study is the taxpayer effectively on KPP Pratama Badung Utara with total 3076 Taxpayer. Based on the population, the sample in this study is 97 Taxpayers are calculated using the formula Slovin. The data collection technique used was accidental sampling in accordance with the criteria of sampling. Data analysis technique used is multiple linear regression. The result shows that the ease of use positively influence the interest of e-SPT usage, perception of usefulness positively influence the interest of e-SPT usage, and computer self efficacy positively influence the interest of e-SPT usage.