The present research develops and tests a theoretical extension of the Technology Acceptance Model (TAM) that explains perceived usefulness and usage intentions in terms of social influence and cognitive instrumental processes. (3) Computer Self Efficacy and Ease of Use has significant effect on e-SPT in Reporting Taxes, the results of this study explain that computer self efficacy and ease of use are factors that influence Taxpayers in KPP Pratama Kendari to use e-SPT. (2) Ease of Use has significant effect on e-SPT in Reporting Taxes, the result of this study state that the higher the level of ease of use a technology in this case taxation will affect the influence of taxpayers to use e-SPT. The result of this study indicate that (1) Computer Self Efficacy has unsignificant effect on e-SPT in Reporting Taxes, this is because in the tax reporting process the average taxpayer still asks for help from other people/their employees or tax consultant to carry out the process filling in the their SPT. The data used is primary data as much as 95 personal taxpayers who used e-SPT and registered on KPP Pratama Kendari. Data in this study is collected using questionnaires. This study used descriptive analysis method with multiple linear regression analysis tool. The purpose of this study is to determine the effect of computer self efficacy and ease of use against e-SPT in reporting taxes.
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