The perception of individual taxpayers against the intention of using e-form services
This study aims to examine the perception of individual taxpayers against the intention of using e-form services. This research uses UTAUT model which is based on 4 main constructs which are Performance expectancy, effort expectancy, social influence and facilitating condition. Methods of data colle...
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FEB Universitas Mulawarman
2019
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Online Access: | http://repository.unair.ac.id/106251/1/NoorlailieS_Karil20-The%20perception%20of%20individual.pdf http://repository.unair.ac.id/106251/2/NoorlailieS_PeeReview20.pdf http://repository.unair.ac.id/106251/ http://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/5722 http://dx.doi.org/10.29264/jakt.v16i2.5722 |
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id-langga.1062512021-05-04T10:48:09Z http://repository.unair.ac.id/106251/ The perception of individual taxpayers against the intention of using e-form services Tapi Omas Annisa Noorlailie Soewarno, NIDN. 0025126402 Isnalita, NIDN. 0022086605 H Social Sciences HJ Public Finance HJ2240-5908 Revenue. Taxation. Internal revenue This study aims to examine the perception of individual taxpayers against the intention of using e-form services. This research uses UTAUT model which is based on 4 main constructs which are Performance expectancy, effort expectancy, social influence and facilitating condition. Methods of data collection using online or manual questionnaires. The sample of research is individual taxpayers as much as 100 respondents. Data analysis using Structure Equation Model with Smart PLS 3.0 software. The results showed that Performance expectancy, effort expectancy, and social influence have no significant relationship whereas facilitating condition has a significant relationship. FEB Universitas Mulawarman 2019 Article PeerReviewed text en http://repository.unair.ac.id/106251/1/NoorlailieS_Karil20-The%20perception%20of%20individual.pdf text id http://repository.unair.ac.id/106251/2/NoorlailieS_PeeReview20.pdf Tapi Omas Annisa and Noorlailie Soewarno, NIDN. 0025126402 and Isnalita, NIDN. 0022086605 (2019) The perception of individual taxpayers against the intention of using e-form services. AKUNTABEL: Jurnal Akuntansi dan Keuangan, 16 (2). pp. 57-66. ISSN 0216-7743 eISSN: 2528-1135 http://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/5722 http://dx.doi.org/10.29264/jakt.v16i2.5722 |
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H Social Sciences HJ Public Finance HJ2240-5908 Revenue. Taxation. Internal revenue |
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H Social Sciences HJ Public Finance HJ2240-5908 Revenue. Taxation. Internal revenue Tapi Omas Annisa Noorlailie Soewarno, NIDN. 0025126402 Isnalita, NIDN. 0022086605 The perception of individual taxpayers against the intention of using e-form services |
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This study aims to examine the perception of individual taxpayers against the intention of using e-form services. This research uses UTAUT model which is based on 4 main constructs which are Performance expectancy, effort expectancy, social influence and facilitating condition. Methods of data collection using online or manual questionnaires. The sample of research is individual taxpayers as much as 100 respondents. Data analysis using Structure Equation Model with Smart PLS 3.0 software. The results showed that Performance expectancy, effort expectancy, and social influence have no significant relationship whereas facilitating condition has a significant relationship. |
format |
Article PeerReviewed |
author |
Tapi Omas Annisa Noorlailie Soewarno, NIDN. 0025126402 Isnalita, NIDN. 0022086605 |
author_facet |
Tapi Omas Annisa Noorlailie Soewarno, NIDN. 0025126402 Isnalita, NIDN. 0022086605 |
author_sort |
Tapi Omas Annisa |
title |
The perception of individual taxpayers against the intention of using e-form services |
title_short |
The perception of individual taxpayers against the intention of using e-form services |
title_full |
The perception of individual taxpayers against the intention of using e-form services |
title_fullStr |
The perception of individual taxpayers against the intention of using e-form services |
title_full_unstemmed |
The perception of individual taxpayers against the intention of using e-form services |
title_sort |
perception of individual taxpayers against the intention of using e-form services |
publisher |
FEB Universitas Mulawarman |
publishDate |
2019 |
url |
http://repository.unair.ac.id/106251/1/NoorlailieS_Karil20-The%20perception%20of%20individual.pdf http://repository.unair.ac.id/106251/2/NoorlailieS_PeeReview20.pdf http://repository.unair.ac.id/106251/ http://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/5722 http://dx.doi.org/10.29264/jakt.v16i2.5722 |
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