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All Journal MIX : Jurnal Ilmiah Manajemen Journal of Economic, Bussines and Accounting (COSTING)
Gunawan Witjaksono
Universitas Siber Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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How Technology Information Advancement Mediates The Effect of Taxpayer Perception Toward Digitalization in Personal Tax Payer Filing Muhammad Yusuf; Ahmad Hidayat Sutawidjaya; Gunawan Witjaksono; Imelda Oktaviani
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 3 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i3.002

Abstract

Taxes are a source of state income as much as the use of which is intended to improve the welfare of the community through the development and improvement of public facilities. Tax revenue comes from contributions generated from the community and for the community as well, this is because the results of the tax revenue are used for general financing rather than all government financing, even one of the benchmarks for the success or failure of a country's economyObjectives: This study aims to examine the factors that influence the use of e-Filing for individual taxpayers by using information technology readiness as an intervening variable.Methodology: The analysis method used a structural equation modeling (SEM) which is processed by using Smart PLS.Finding: The study's results indicate the following: Satisfaction perception has a positive impact on e-Filing adoption, whereas Perceptions of convenience, security, and confidentiality do not influence e-Filing usage. Additionally, Satisfaction perception does not affect information technology readiness, whereas Perceptions of convenience, security, and confidentiality have a positive effect on technology readiness. Furthermore, Satisfaction perception, along with security and confidentiality, positively impacts e-Filing utilization when mediated by technology information readiness. However, the perception of convenience does not affect e-Filing usage when technology readiness serves as an intermediary factor.Conclusion: Information technology readiness exerts a substantial influence on e-Filing utilization, signifying that higher information technology readiness leads to increased e-Filing adoption by taxpayers.
PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE TERHADAP KEPUASAN NASABAH PENGGUNA APLIKASI MOBILE BANKING Gunawan Witjaksono; Oktavany Tanjung
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14031

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perceived usefulness dan perceived ease of use terhadap kepuasan nasabah pengguna aplikasi mobile banking pada pengguna aplikasi mobile banking. Metode yang digunakan adalah pendekatan kuantitatif dengan pengolahan data menggunakan SPSS versi 25. Hasil uji hipotesis T-test menunjukkan bahwa perceived usefulness berpengaruh positif dan signifikan terhadap kepuasan nasabah dengan nilai t hitung sebesar 8,696 > t tabel 1,98217, yang mengindikasikan bahwa semakin tinggi tingkat kegunaan yang dirasakan, semakin tinggi pula tingkat kepuasan nasabah. Selanjutnya, perceived ease of use juga berpengaruh positif dan signifikan terhadap kepuasan nasabah dengan nilai t hitung sebesar 7,329 > t tabel 1,98217, menunjukkan bahwa kemudahan penggunaan aplikasi meningkatkan kepuasan nasabah. Hasil uji F menunjukkan bahwa perceived usefulness dan perceived ease of use secara simultan berpengaruh signifikan terhadap kepuasan nasabah dengan nilai F hitung sebesar 44,009 > F tabel 3,08. Koefisien determinasi menunjukkan bahwa kontribusi kedua variabel ini terhadap kepuasan nasabah adalah sebesar 44,1%, sementara sisanya sebesar 55,9% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Penelitian ini menekankan pentingnya meningkatkan kegunaan dan kemudahan penggunaan aplikasi mobile banking untuk meningkatkan kepuasan nasabah secara keseluruhan.
Co-Authors Imelda Oktaviani Muhammad Yusuf Oktavany Tanjung Sutawidjaya, Ahmad Hidayat