ANALISIS NIAT PERILAKU PENGGUNAAN E-SPT DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (Studi Kasus pada Wajib Pajak Badan yang Terdaftar di KPP Pratama Semarang Timur)

Abstract

The aim of this study is to predict the taxpayer's behavioral intention in using e-SPT. This study used the Technology Acceptance Model approach developed by Davis. The variables which are used in this study consist of perceived ease of use, perceived usefulness, attitude towards the use of e-SPT, and behavioral intention to use e-SPT. The subject of this study were corporate taxpayers registered in KPP Pratama Semarang Timur. This study used the convenience sampling method in data collection with 105 samples were obtained. Data were analyzed using Partial Least Square (PLS) with SmartPLS 3.0. The research finds that perceived ease of use has a significant positive effect on perceived usefulness and also on attitude towards the use of e-SPT. Perceived usefulness has a significant positive effect on attitude toward the use of e-SPT and also on behavioral intention to use e-SPT. Attitude towards the use of e-SPT has a significant positive effect on behavioral intention to use e-SPT.