Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/28975
Title: Behavioral intention to use e-tax service system : an application of technology acceptance model
Authors: Sondakh, Jullie Jeanette
Keywords: Tax administration and procedure -- Indonesia
Tax administration and procedure -- Indonesia -- Manado
Tax administration and procedure -- Indonesia -- Bitung
Taxation -- Indonesia
Taxation -- Indonesia -- Manado
Taxation -- Indonesia -- Bitung
Taxpayer compliance -- Indonesia
Taxpayer compliance -- Indonesia -- Manado
Taxpayer compliance -- Indonesia -- Bitung
Consumers -- Research -- Indonesia
Behavioral assessment -- Indonesia
Financial institutions -- Effect of technological innovations on
Technological innovations -- Economic aspects -- Indonesia
Tax returns -- Indonesia
Income tax -- Law and legislation -- Indonesia -- Software
Electronic filing of tax returns -- Indonesia
Issue Date: 2017
Publisher: University of Piraeus. International Strategic Management Association
Citation: Sondakh, J. J. (2017). Behavioral intention to use e-tax service system : an application of technology acceptance model. European Research Studies Journal, 20(2A), 48-64.
Abstract: The aim of this research is to predict the behavior of the taxpayer's interest in using the e-tax returns through the implementation of Technology Acceptance Model (TAM). This research takes the taxpayer in Manado and Bitung as the sample with total of 156 respondents. Data were analyzed using Structural Equation Modeling (SEM) modeling which consists of two stages: the measurement model (measurement model) and the structural model. The research finds that, the perceived ease of use have a significant positive effect on the perceived usefulness and attitudes towards use e-SPT. The perceived usefulness are having positive and significant effect on the attitudes towards use e-SPT but no significant effect on behavioral intention to use e-SPT. Attitude towards e-SPT are having positive and significant effect on the behavioral intention to use e-SPT.
URI: https://www.um.edu.mt/library/oar//handle/123456789/28975
ISSN: 11082976
Appears in Collections:European Research Studies Journal, Volume 20, Issue 2, Part A

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