Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing

  • Ni Made Dwi Ratnadi Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
  • Anak Agung Gde Putu Widanaputra Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia

Abstract

This study aims to examine the behavior of individual taxpayers that use e-billing. The study was conducted at the Primary Tax Office in the Province of Bali. Data was collected using surveys. The sample was selected using convenience non-probability sampling technique. The number of respondents analyzed was 120 people. A variance based structural equation modeling approach with the calculation process supported by the partial least square was used in data analysis. The results show that perceived usefulness has a positive effect on attitude toward using e-billing, ease of use has a positive effect on attitude toward e-billing, ease of use has a positive effect on the perceived usefulness. The attitude and subjective norms positively influence the interest of individual taxpayers in using the e-billing system in paying taxes.


Keyword: E-billing, perceived ease of used, usefulness, attitude

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Published
2019-05-24
How to Cite
RATNADI, Ni Made Dwi; WIDANAPUTRA, Anak Agung Gde Putu. Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], p. 169-182, may 2019. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/47578>. Date accessed: 07 dec. 2019. doi: https://doi.org/10.24843/JIAB.2019.v14.i02.p03.
Section
Articles