MINAT PENGGUNAAN E-FILING PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM)

Abstract

This research aimed to analyze some factors which affect the taxpayers, interest of using e-filling system with Technology Acceptance Model (TAM). While, the factors were consists of convenience and usage perception, manner, user’s interest and real usage. The data collection technique used purposive sampling, with questionnaires as its instrument. In line with, there were 68 respondents of personal taxpayers which were listed on Sawahan Pratama Tax Office, Surabaya and had used e-filling system. Moreover, the data analysis technique used Partial Least Square (PLS) with smart PLS 3 software. The results of this study indicated that the perception of e-filing easiness had a significant positive effect on the perceived e-filing usages, while the perception of convenience had a significant positive effect on the attitude on using e-filing. The perception of e-filing usage had a significant positive effect on the attitude of using e-filing and its perceived usefulness had a significant positive effect on e-filing interest behavior. Furthermore, the manner of using e-filling had positive and significant effect on its interest. In addition, the interest of using e-filling had positive and significant effect on the real usage of e-filling.
Keywords: convenience perception,usage perception,manner of using,user’s interest,real usage.