期刊名称：Asia Pacific Journal of Multidisciplinary Research
印刷版ISSN：2350-7756
电子版ISSN：2350-8442
出版年度：2015
卷号：4.5
期号：7348
页码：150-157
语种：
出版社：Lyceum of the Philippines University - Batangas
摘要：The development of information technology is to create the paradigm shift in public services by government agencies, particularly in the payment of taxes. The purpose of this study is to determine the user's perception of e - billing in paying taxes. The study population were employees of the 17 companies in the textile and garment industry in Bandung, West Java and the sample was taken by simple random sampling with as many as 269 people involved from 17 indust ries in textile and garment units . Analysis of data was using Structural Equation Modelling (SEM). The results showed that there was a significant effect of perceived ease of use, subjective norm, perceived usefulness, facilitating condition of the attitud e, toward the attitude and the intention to use. Thus, it is evidence that e - billing based services may be one way to improve service of government agencies to facilitate the payment of taxes.
