Maulana Yusup, Aan Hardiyana, Iwan Sidharta
School of Economic Pasundan, Bandung, Indonesia
School of Management, Informatics and Computer, Mardira Indonesia
yusup@stiepas.ac.id, aan@stiepas.ac.id, i_sidh@stmik-mi.ac.id
Date Received: October 7, 2015; Date Revised: November 11, 2015
Asia Pacific Journal of Multidisciplinary Research
Vol. 3 No. 4,150-157
November 2015 Part V
P-ISSN 2350-7756
E-ISSN 2350-8442
User Acceptance Model on E-Billing Adoption: A Study of Tax Payment by Government Agencies 856 KB 1 downloads
Maulana Yusup, Aan Hardiyana, Iwan Sidharta School of Economic Pasundan, Bandung,...
The development of information technology is to create the paradigm shift in public services by government agencies, particularly in the payment of taxes. The purpose of this study is to determine the user’s perception of e-billing in paying taxes. The study population were employees of the 17 companies in the textile and garment industry in Bandung, West Java and the sample was taken by simple random sampling with as many as 269 people involved from 17 industries in textile and garment units. Analysis of data was using Structural Equation Modelling (SEM). The results showed that there was a significant effect of perceived ease of use, subjective norm, perceived usefulness, facilitating condition of the attitude, toward the attitude and the intention to use. Thus, it is evidence that e-billing based services may be one way to improve service of government agencies to facilitate the payment of taxes.
Keywords: e-billing; tax payment; attitude; intention to use