ABSTRACT
The purpose of this study was to analyze the use of the E-Invoice 3.0 application on Taxable Entrepreneurs in Pekanbaru using The Tam Model on periode 2020/2021. The research method used a quantitative. The variables in this study are perceived usefulness, eassy of use, trust, behavioral intention, and actual system use. This research used PLS. The results of the validity test, the questions valid becaused the AVE >0,5. The results of the reliability test, the questions reliable because the cronbach alpha's >0,7. The result of this study perceived usefulness, eassy of use, and trust have a positive and significant effect on the use of the e-invoice 3.0 application.
- Halim, A., Bawono, I. R., & Dara, A. (2015). Perpajakan (Konsep, Aplikasi, Contoh, dan Studi Kasus). In Penerbit Salemba Empat (Vol. 7, Issue 9).Google Scholar
- Andriana, M., Sumarlin, T., & Panjaitan, R. (2020). Pengaruh Teknologi Informasi dan Sistem Informasi Perpajakan Terhadap Kinerja Manajerial Keuangan. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 3(1), 74–83. https://doi.org/10.36778/jesya.v3i1.127Google ScholarCross Ref
- Lubis, H. Z., & Hidayat, M. A. (2019). Pengaruh Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Pelaporan Spt (Studi Empiris Pada Kpp Pratama Medan ProsidingFRIMA(FestivalRiset,5–72. http://prosidingfrima.stembi.ac.id/index.php/prosidingfrima/article/view/18Google Scholar
- Chuttur, M. (2009). Overview of the Technology Acceptance Model: Origins , Developments and Future Directions. Sprouts: Working Papers on Information Systems, 9(37), 1–23. https://doi.org/10.1021/jf001443pGoogle Scholar
- Satrio, D. B., Su'un, M., & Rahim, S. (2017). Pengaruh Persepsi Kegunaan, Kemudahan, Dan Kerumitan Terhadap Aplikasi E-Faktur Di Makassar. Assets, 7, 183–196.Google Scholar
- Tanjung, R. S., & Khairani, S. (2018). Pengaruh Persepsi Kemudahan Penerapan E-Faktur Terhadap Efektivitas Pelaporan Pajak (Studi Pada Wajib Pajak Badan yang Terdaftar di KPP Pratama Palembang Ilir Timur ). STIE MDP Palembang, 1–10.Google Scholar
- Istri, C., Putri, D., & Sudiksa, I. B. (2018). Risiko Terhadap Niat Beli Online Pada Situs Lazaada Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia ABSTRAK Era globalisasi saat ini menjadikan perkembangan teknologi informasi yang berkembang semakin pesat . Perkembangan teknologi terse. 7(7), 3532–3563.Google Scholar
- Agudo-Peregrina, Á. F., Hernández-García, Á., & Pascual-Miguel, F. J. (2014). Behavioral intention, use behavior and the acceptance of electronic learning systems: Differences between higher education and lifelong learning. Computers in Human Behavior, 34, 301–314. https://doi.org/10.1016/j.chb.2013.10.035Google ScholarCross Ref
- Calisir, F., Altin Gumussoy, C., & Bayram, A. (2009). Predicting the behavioral intention to use enterprise resource planning systems: An exploratory extension of the technology acceptance model. Management Research News, 32(7), 597–613. https://doi.org/10.1108/01409170910965215Google ScholarCross Ref
- Rahayu, F. S., Budiyanto, D., & Palyama, D. (2017). Analisis Penerimaan E-Learning Menggunakan Technology Acceptance Model (Tam) (Studi Kasus: Universitas Atma Jaya Yogyakarta). Jurnal Terapan Teknologi Informasi, 1(2), 87–98. https://doi.org/10.21460/jutei.2017.12.20Google ScholarCross Ref
- Ciptaningsih, T. (2016). Determinan Kesuksesan Implementasi Aplikasi E-Faktur Pajak. Jurnal Akuntansi, 1(1). https://doi.org/10.24964/ja.v1i1.8Google Scholar
- J. Sondakh, J. (2018). Prediksi Minat Perilaku Menggunakan Jasa Pajak Elektronik: Analisis Faktor Konfirmatori. InFestasi, 13(2), 321. https://doi.org/10.21107/infestasi.v13i2.3511Google ScholarCross Ref
- Alharbi, S., & Drew, S. (2014). Using the TAM in Understanding Academics’ Behavioural Intention to Use Learning Management Systems.pdf. International Journal of Advanced Computer Science and Applications, 5(1), 143–155.Google ScholarCross Ref
- Loanata, T., & Tileng, K. G. (2016). Pengaruh Trust dan Perceived Risk pada Intention To Use Menggunakan Technology Acceptance Model (Studi Kasus Pada Situs E-Commerce Traveloka). JUISI Jurnal Informatika Dan Sistem Informasi, 02(2460–1306), 10.Google Scholar
- Winwin Yadiati, Nissa, Sugiono Paulus, Harry Suharman, Meiryani. 2019. The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance. International Journal of Energy Economics and Policy. 9 (3), pp. 261-268.Google ScholarCross Ref
- Azhar Susanto & Meiryani. 2018. How user ability and top management support influence on accounting information system quality and its impact on the quality of accounting information. Journal of Engineering and applied sciences, 13(16), pp-6645-6652.Google Scholar
- Meiryani.,Siagian,P.,Puspokusurno, R.A.A.W.,Lusianah. 2020. Decision Making and Management Information Systems. Journal of Critical Reviews.7(7), pp. 320-325.Google Scholar
Index Terms
- Analysis of the Use of the E-Invoice 3.0 Application on Taxable Entrepreneurs Using the Tam Model
Recommendations
Exploring the Adoption of Sports Brand Apps: An Application of the Modified Technology Acceptance Model
The purpose of this article was to apply the modified technology acceptance model TAM to examine factors influencing consumers' intention and actual behavior in using sports brand apps. Convenience sampling was conducted for Korean consumers N = 261 of ...
A Study on the Behavior of Watching the Broadcast of the Judo Competition of Judo Player
ICEMT '19: Proceedings of the 3rd International Conference on Education and Multimedia TechnologyThis study investigated the behaviors of judo players regarding the relationships of Technology Acceptance Model (TAM) while watching broadcast judo games. This study drew on 206 valid survey responses from research participants participated in judo ...
Predictors of instructors' behavioral intention to use learning management system
Display Omitted We investigate predictors of instructors' behavioral intention to use LMS.A survey is conducted with 115 instructors at a Turkish military school.Subjective norm predicts both perceived usefulness and perceived ease of use.Technological ...
Comments