Technology acceptance model: determinans actual system use of E-Bupot unification

Izzah, Nabila Rif'atul and Istiqomah, Dyah Febriantina (2023) Technology acceptance model: determinans actual system use of E-Bupot unification. Jurnal Akademi Akuntansi, 6 (1). pp. 44-62. ISSN 2715-1964

16859.pdf - Published Version
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (933kB) | Preview


The research aimed to examine the influence of perceptions, attitudes, and intentions in using the e-Bupot Unification application with the Technology Acceptance Model approach. Survey with the object of Corporate Taxpayers using e-Bupot Unification registered at Jakarta Kebayoran Lama Primary Tax Service Office (KPP) by measuring constructs of perceived ease of use, perceived usefulness, attitudes toward use, behavioral intentions, and actual system use, using a questionnaire instrument to collect primary data on a sample of 110 Corporate Taxpayers. This research analyzed data and hypotheses using the Partial Least Square (PLS) method and SmartPLS 3.0 software. The analysis results show that “Perceived Ease of Use” positively and significantly affects “Perceived Usefulness” and “Attitudes Toward Use”. “Perceived Usefulness” positively and significantly affects “Attitudes Toward Use” and “Behavioral Intentions”. "Attitude towards Use" significantly influences "Behavioral Intention." "Behavioral Intention" significantly influences "Actual System Use."

Item Type: Journal Article
Keywords: E-Bupot unification; perceived; Technology Acceptance Model (TAM).
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Dyah Febriantina Istiqomah
Date Deposited: 20 Nov 2023 15:59


Downloads per month over past year

Origin of downloads

Actions (login required)

View Item View Item