논문 상세보기

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

  • 언어ENG
  • URLhttps://db.koreascholar.com/Article/Detail/398322
서비스가 종료되어 열람이 제한될 수 있습니다.
한국유통과학회 (Korea Distribution Science Association)
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
Abstract
1. Introduction
2. Literature Review
    2.1. Technology Acceptance Model (TAM)
    2.2. Task Technology Fit (TTF)
    2.3. E-Filing
3. Hypothesis Development
    3.1. Perceived Ease toward Intention to Usee-Filing
    3.2. Perceived Usefulness toward Intention to Usee-Filing
    3.3. Perceived Security toward Intention to Usee-Filing
    3.4. Perceived Ease toward Intention to Usee-Filing with Information TechnologyReadiness as an Intervening Variable
    3.5. Perceived Usefulness toward Intention toUse e-Filing with Information TechnologyReadiness as an Intervening Variable
    3.6. Perceived Security toward Intention to Usee-Filing Information Technology Readiness asan Intervening Variable
4. Methodology
    4.1. Measurements
    4.2. Hypothesis Testing
5. Result and Discussion
    5.1. The Effect of Perceived Ease on Intention toUse E-Filing
    5.2. The Effect of Perceived Usefulness onIntention to Use E-Filing
    5.3. The Effect of Perceived Security on Intentionto Use E-Filing
    5.4. The Relationship between Perceived Ease onIntention to Use E-Filing with InformationTechnology Readiness
    5.5. The Relationship between PerceivedUsefulness on Intention to Use E-Filing withInformation Technology Readiness
    5.6. The Relationship between Perceived Securityon Intention to Use E-Filing with InformationTechnology Readiness
6. Conclusion
References
저자
  • Afrizal TAHAR(Business and Economic Faculty, Universitas Muhammadiyah Yogyakarta) Corresponding Author
  • Hosam Alden RIYADH(Business and Economic Faculty, Universitas Muhammadiyah Yogyakarta)
  • Hafiez SOFYANI(Business and Economic Faculty, Universitas Muhammadiyah Yogyakarta)
  • Wahyu Eko PURNOMO(Business and Economic Faculty, Universitas Muhammadiyah Yogyakarta)