Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening

  • Afrizal Tahar Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta, Indonesia
  • Alya Jilan Sabiqoh Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta, Indonesia

Abstract

This study aimed to analyze effect of perceived usefulness, appearance, and individualism to use e-Filing with user satisfaction as an intervening variable. This study used primary data collected from UMKM Taxpayer in Rejang Lebong Regency. This study revealed seven hypotheses tested using SEM-PLS analysis tools through the SmartPLS version 3.3.2 application. The results showed that perceiced of usefulness had a posittive effect to use e-Filing, while appearance and individualism did not significantly influence taxpayer to use e-Filing. In addition, user satisfaction mediate the relationship among appearance to use e-Filing. Meanwhile,  user satisfaction did not mediate the relationship among perceived usefulness and individualism to use e-Filing.


Keywords: E-Filing; Perceived Usefulness; Appearance; Individualism; User Satisfaction.

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Published
2020-11-28
How to Cite
TAHAR, Afrizal; JILAN SABIQOH, Alya. Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening. E-Jurnal Akuntansi, [S.l.], v. 30, n. 11, p. 2983 - 2998, nov. 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/65966>. Date accessed: 27 sep. 2022. doi: https://doi.org/10.24843/EJA.2020.v30.i11.p20.
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