Accounting and Business Journal
Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL

THE INFLUENCE OF THE PERCEPTION OF USEFULNESS, PERCEIVED EASE OF USE, AND SATISFACTION OF THE MANDATORY TAX ON THE USE OF E-FILING FOR INDIVIDUAL TAXPAYERS

junawan, Junawan (Unknown)



Article Info

Publish Date
30 Mar 2019

Abstract

This research aims to determine how much influence perception of usefulness, perception of ease of use, and taxpayer satisfaction of the use of e-filling on employees of PT. Accentuates Medan. This research is associative research. The type of data used is the primary data obtained by distributing questionnaires to respondents on employees of PT. Accentuates Medan who has used e-filling of 50 respondents. Data collection techniques in this study are through questionnaires and observations. The author uses multiple linear analysis techniques with SPSS IBM software to process the data, first to test the data. The result of the research shows that the perception of usefulness has a positive and significant effect on the use of e-filling. Perceived ease of use has no positive and significant effect on the use of e-filling, and perception of user satisfaction has a positive and significant effect on the use of e-filling. However, perceptions of usability, perception of ease of use and user satisfaction simultaneously have a positive and significant influence on the use of e-filling.

Copyrights © 2019






Journal Info

Abbrev

Accountingandbussinessjournal

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of accounting Behavioural Accounting Financial Accounting Management Accounting Auditing Behavioral Finance Islamic finance Sharia Accounting Accounting ...