Sabilla, Ayu Nurul (2018) Determinan Minat Perilaku Dalam Penggunaan E-Filing Sebagai Sarana Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi (Studi Pada Auditor Di Kantor Akuntan Publik Provinsi Jawa Timur). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris determinan minat perilaku wajib pajak orang pribadi dalam menggunakan sistem e-filing dengan memodifikasi model Technology Acceptance Model (TAM), Unified Theory Of Acceptance and Use of Technology (UTAUT) dan Persepsi Risiko. Penelitian ini menggunakan metode survei kuesioner untuk memperoleh data. Tehnik pengambilan sampel yang digunakan adalah convenience sampling. Responden yang digunakan dalam penelitian ini sebanyak 103 responden, yakni auditor di Kantor Akuntan Publik Provinsi Jawa Timur yang merupakan wajib pajak dan pernah menggunakan sistem e-filing. Hasil pengujian menunjukkan bahwa konstruk persepsi kegunaan, persepsi kemudahan, persepsi risiko, aspek sosial, dan kondisi yang memfasilitasi berpengaruh terhadap minat perilaku untuk menggunakan sistem e-filing.
English Abstract
This study aims to empirically examine the determinants of personal taxpayer behavior in using e-filing system by modifying Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), and Perceived Risk. The data of this study were collected through questionnaires. Using convenience sampling, 103 auditors of Public Accounting Firms in East Java who are taxpayers and have used e-filing system were selected as respondents. The findings indicate that the construct of perceived usefulness, perceived ease of use, perceived risk, social aspect, and facilitating conditions influence behavioral intention to use e-filing system.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/256/051805527 |
| Uncontrolled Keywords: | Technology Acceptance Model (TAM), Unified Theory Of Acceptance, pajak and Use of Technology (UTAUT), Sistem E-filing, Minat Perilaku, Persepsi Kegunaan, Persepsi Kemudahan, Persepsi Risiko, Aspek Sosial, Kondisi yang Memfasilitasi, Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), E-filing system, behavioral intention, perceived usefulness, perceived ease of use, perceived risk, social aspect, facilitating conditions. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 07 May 2019 06:55 |
| Last Modified: | 20 Oct 2021 04:15 |
| URI: | http://repository.ub.ac.id/id/eprint/163717 |
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