Pengaruh Rasa Manfaat, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing

Ni Made Dwi Ratnadi (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)
Anak Agung Gde Putu Widanaputra (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)

Jurnal Ilmiah Akuntansi dan Bisnis
Vol 14 No 2 (2019)

This study aims to examine the behavior of individual taxpayers that use e-billing. The study was conducted at the Primary Tax Office in the Province of Bali. Data was collected using surveys. The sample was selected using convenience non-probability sampling technique. The number of respondents analyzed was 120 people. A variance based structural equation modeling approach with the calculation process supported by the partial least square was used in data analysis. The results show that perceived usefulness has a positive effect on attitude toward using e-billing, ease of use has a positive effect on attitude toward e-billing, ease of use has a positive effect on the perceived usefulness. The attitude and subjective norms positively influence the interest of individual taxpayers in using the e-billing system in paying taxes. Keyword: E-billing, perceived ease of used, usefulness, attitude