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  • 标题:Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening
  • 本地全文:下载
  • 作者:Afrizal Tahar ; Alya Jilan Sabiqoh
  • 期刊名称:E-Jurnal Akuntansi Universitas Udayana
  • 印刷版ISSN:2302-8556
  • 出版年度:2020
  • 卷号:30
  • 期号:11
  • 页码:2983-2998
  • DOI:10.24843/EJA.2020.v30.i11.p20
  • 出版社:E-Jurnal Akuntansi Universitas Udayana
  • 摘要: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.
  • 关键词:E-Filing; Persepsi Kebermanfaatan; Appearance; Individualism; Kepuasan Pengguna.
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