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All Journal Expensive: Jurnal Akuntansi dan Keuangan
Nurindah, Mita
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Decision Sciences, Operations Research & Management Social Sciences

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Pengaruh Sikap Perilaku, Keamanan Dan Kerahasiaan Serta Faktor Sosial Terhadap Intensitas Penggunaan E-Filing Wajib Pajak Umkm Kota Metro Dengan Pemahaman Internet Sebagai Variabel Moderasi Nurindah, Mita; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v1i3.3244

Abstract

This study aims to determine the effect of behavioural attitudes, security and confidentiality, as well as social factors, on the intensity of the use of e-filing for MSME taxpayers in Metro City with the understanding of the Internet as a moderating variable. Data obtained from respondents amounted to 95 people. The analytical tes is SmartPLS v.3.3.9 with SEM (Structural Equation Modeling) analysis. The type of research is quantitative. The results showed that social factors significantly positively affected the intensity of e-filing use. Still, behavioural attitudes and security and confidentiality had no impact on the power of e-filing use. Understanding the Internet cannot moderate the influence between behavioural attitudes, security and privacy, and social factors on the intensity of e-filing use.
Co-Authors Darmayanti, Elmira Febri Nedi Hendri, Nedi