Authors:

Ni Made Dwi Ratnadi, Anak Agung Gde Putu Widanaputra

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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PDF:

https://jurnal.harianregional.com/jiab/full-47578

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.], v. 14, n. 2, p. 169-182, may 2019. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-47578. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/JIAB.2019.v14.i02.p03.

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Issue

Vol 14 No 2 (2019)

Section

Articles

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