Open AccessPersepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening
Author(s) -
Afrizal Tahar,
Alya Jilan Sabiqoh
Publication year - 2020
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2020.v30.i11.p20
Subject(s) - taxpayer , intervening variable , individualism , psychology , social psychology , advertising , business , political science , sociology , demography , population , law
This study aimed to analyze effect of perceived usefulness, appearance, and individualism to use e-Filing with user satisfaction as an intervening variable. This study used primary data collected from UMKM Taxpayer in Rejang Lebong Regency. This study revealed seven hypotheses tested using SEM-PLS analysis tools through the SmartPLS version 3.3.2 application. The results showed that perceiced of usefulness had a posittive effect to use e-Filing, while appearance and individualism did not significantly influence taxpayer to use e-Filing. In addition, user satisfaction mediate the relationship among appearance to use e-Filing. Meanwhile, user satisfaction did not mediate the relationship among perceived usefulness and individualism to use e-Filing.
Keywords: E-Filing; Perceived Usefulness; Appearance; Individualism; User Satisfaction.