Jurnal Proaksi
Vol. 10 No. 4 (2023): Oktober - Desember

Continuance Intention Use E-Filing : The Influence Quality Information, System, Service and Satisfaction as a Mediator

Benita Herliana Maharani (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto)
Bima Cinintya Pratama (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto)
Azmi Fitriati (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto)
Siti Nur Azizah (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto)



Article Info

Publish Date
31 Dec 2023

Abstract

Satisfaction with the use of the e-filing system can be used as a basis for users to continue to have the intention to use the system. Because if users are satisfied with the e-filing system, there is a strong possibility that they will continue to use the system. The aim of this research is to examine the role of information, system and service quality in influencing continued intention to use e-filing. Apart from that, this research also aims to test the role of satisfaction as a mediator between these factors on the intention to continue using e-filing. The population of this research is users of the E-Filing system for individual taxpayers at the Purwokerto Pratama Tax Service Office with a sample of 200 respondents. Research analysis was carried out using structural equation modeling (SEM) with a Partial Least Square (PLS) approach. The results of this research show that the variables of information, system, and service quality have a positive effect on continuance intention. This research also shows that the satisfaction variable mediates the relationship between information, system and service quality on continuance intention.

Copyrights © 2023






Journal Info

Abbrev

JPK

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas ...