PENGARUH PERSEPSI KEMUDAHAN, PERSEPSI KEBERMANFAATAN, PERSEPSI RESIKO TERHADAP PENGGUNAAN E-FILING DENGAN KESIAPAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL INTERVENING
Abstract
This study aims to examine the effect of perceived ease, usefulness perception, risk perception on the use of e-Filing with information technology readiness as an intervening variable. The background of this research include: Direktorat Jendral Pajak Number KEP-88 / PJ / 2014 on May 14, 2004. The decision issued by DJP contained the submission of SPT conducted electronically, hereinafter referred to as e-Filing.
Retrieval of data using survey methods to ASN / PNS Taxpayers, TNI and POLRI that are spread in Semarang City. The number of questionnaires distributed was 150 and 126 questionnaires were processed. This study uses multiple linear regression analysis and path analysis with SPSS version 15.0. Before processing research data before it was tested for quality, and classical assumptions. Tests used are; validity test, reliability test, descriptive statistical test, normality test, heteroscedasticity test, and multicollinearity test.
The results of testing this study indicate that perceived ease has a positive effect on the use of e-Filing. Then the perception of risk has a positive effect on the use of e-Filing. While the usefulness perception does not affect the use of e-Filing. Furthermore, the readiness of information technology which is the intervening variable between perceived ease, perceived usefulness, risk perception of the use of e-Filing shows no effect.