The Effect of Perception of Utilization, Perception of Easy of Use and Taxpayer Satisfaction on E-Filing Use by Tax Payer

DOI

10.2991/assehr.k.200813.028How to use a DOI?

Keywords

participatory budgeting, budget goal clarity, internal control, managerial performance, financial accountability

Abstract

This study aims to determine whether or not the influence of perceptions of usefulness, convenience perceptions, and user satisfaction with the use of e-filing. The data of this study were obtained from the questionnaire (Primer) distributed to taxpayers in Batam, especially in the Telecommunications Company with a sample of 50 respondents. The results showed that (1) the perception of usefulness had positive effect on the use of e-filing. This is evidenced by a simple linear regression analysis obtained from the sig value. 0.003 Which can be interpreted that the result value sig. <0,05 which means there is influence between usability perception toward usage of e-filing. (2) The perception of ease of use has a positive effect on the use of e-filing. This is proved by simple linear regression analysis obtained by sig value. 0,023 which can be interpreted that result of sig value. <0.05 which means there is an influence between the perception of ease of use towards the use of e-filing. (3) User satisfaction has no effect on the use of e-filing. This is proved by simple linear regression analysis obtained by sig value. 0,761 which can be interpreted that result of sig value. > 0.05 which means there is no influence between user satisfactions with the use of e-filing. (4) Perceptions of usability, perceptions of ease of use and user satisfaction together influential. This is evidenced by simple linear regression analysis obtained by sig. 0.018. From these results can be concluded that the perception of usability, perceived ease of use affect the use of e-filing while user satisfaction does not affect the use of e-filing. This research still has limitation that sampling only focuses on Telecommunication Company only, it is recommended for further research in order to add variable and sample to be studied.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Nurul Mahmudah
AU  - Ely Kartikaningdyah
PY  - 2020
DA  - 2020/08/13
TI  - The Effect of Perception of Utilization, Perception of Easy of Use and Taxpayer Satisfaction on E-Filing Use by Tax Payer
BT  - Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018)
PB  - Atlantis Press
SP  - 122
EP  - 127
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200813.028
DO  - 10.2991/assehr.k.200813.028
ID  - Mahmudah2020
ER  -