Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

• 발행기관: 한국유통과학회
• 저자명: Afrizal TAHAR Hosam Alden RIYADH Hafiez SOFYANI Wahyu Eko PURNOMO
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.9, 537~547쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.09.30

영문 초록

This study aimed to analyze evidence of the effect of perceived ease-of-use, perceived usefulness, and perceived security on the citizen’s intention to use e-Filing with information technology readiness as an intervening variable. This study used primary data collected from Civil Servants Taxpayers, Indonesian National Armed Forces, and State Police of the Republic of Indonesia in Semarang City. One hundred fifty questionnaires were distributed, and 126 were processed and analyzed. The multiple linear regression and path analysis were employed to test the hypotheses. The results indicated that perceived ease-of-use and perceived security had a positive effect on the use of e-Filing, while perceived usefulness has no effect on the use of e-Filing. In addition, readiness of information technology did not mediate the relationships among the perceived ease-of-use, perceived usefulness, and perceived security on the use of e-Filing. This study implies that Directorate General of Taxes, as a provider of e-Filing services, may improve the quality of e-Filing, especially in terms of ease and security. It is because, based on the results of this study, both aspects have been empirically proven to be able to increase intention to use e-Filing in reporting the annual notification letter.

목차

1. Introduction

2. Literature Review

3. Hypothesis Development

4. Methodology

5. Result and Discussion

6. Conclusion

References

키워드

Perceived Usefulness Perceived Security E-Filing