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Tapi Omas Annisa
Airlangga University
Economics, Econometrics & Finance Other

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The perception of individual taxpayers against the intention of using e-form services Tapi Omas Annisa; Noorlailie Soewarno; Isnalita Isnalita
AKUNTABEL Vol 16, No 2 (2019): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.808 KB) | DOI: 10.30872/jakt.v16i2.5722

Abstract

This study aims to examine the perception of individual taxpayers against the intention of using e-form services. This research uses UTAUT model which is based on 4 main constructs which are Performance expectancy, effort expectancy, social influence and facilitating condition. Methods of data collection using online or manual questionnaires. The sample of research is individual taxpayers as much as 100 respondents. Data analysis using Structure Equation Model with Smart PLS 3.0 software. The results showed that Performance expectancy, effort expectancy, and social influence have no significant relationship whereas facilitating condition has a significant relationship.
Co-Authors Isnalita Noorlailie Soewarno