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Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kesiapan Teknologi Informasi, Keamanan Dan Kerahasiaan Terhadap Minat Perilaku Penggunaan E-Filing (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 15 No. 2 (2020) · pp. 111–125

DOI
10.52062/jakd.v15i2.1629
ISSN
2621-6787, 1978-4848
Published
2020-11-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

  Abstract This research aims to examine and analyze the effect of perceived usefulness, perceived convenience, readiness of information technology, security and confidentiality on the behavioral interest in using e-filing. This research uses quantitative data and data sources, namely primary data. The population in this study were individual taxpayers who were registered at the Jayapura Primary Tax Office. The sample used in this study were 100 individual taxpayers. The sampling technique used snowball sampling technique. The method of data collection is using primary data obtained by distributing online questionnaires via google form. The test instruments were analyzed using validity and reliability tests. The data analysis tool used in this research is descriptive statistical analysis, multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this research indicate that (1) perceived usefulness affects the behavioral interest in using e-filing; (2) perceived ease of use affects the behavior interest in using e-filing; (3) information technology readiness does not affect the behavior interest in using e-filing; (4) security and confidentiality do not affect the behavior interest in using e-filing; (5) perceptions of usefulness, perceived ease of use, readiness of information technology, security and confidentiality together have an effect on the behavioral interest in using e-filing. Keywords: Perceived Usability; Perceived Ease; Information Technology Readiness; Security and Confidentiality; Interest in E-filing Use Behavior. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan terhadap minat perilaku penggunaan e-filing. Penelitian ini menggunakan data kuantitatif dan sumber data yaitu data primer. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Sampel yang digunakan dalam penelitian ini adalah sebanyak 100 Wajib Pajak Orang Pribadi. Teknik pengambilan sampel dengan teknik snowball sampling. Metode pengumpulan data yaitu menggunakan data primer yang diperoleh dengan menyebarkan kuesioner online melalui google form. Uji coba instrumen dianalisis dengan menggunakan uji validitas dan uji reliabilitas. Alat analisis data yang digunakan dalam penelitian adalah menggunakan analisis statistic deskriptif, analisis regresi linear berganda, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa (1) persepsi kegunaan berpengaruh terhadap minat perilaku penggunaan e-filing; (2) persepsi kemudahan berpengaruh terhadap minat perilaku penggunaan e-filing; (3) kesiapan teknologi informasi tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (4) keamanan dan kerahasiaan tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (5) persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan secara bersama-sama berpengaruh terhadap minat perilaku penggunaan e-filing. Kata Kunci: Persepsi Kegunaan; Persepsi Kemudahan; Kesiapan Teknologi Informasi; Keamanan dan Kerahasiaan; Minat Perilaku Penggunaan E-filing

Keywords

Collaboration network of the authors

13 authors · 35 co-authorship links

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Co-authorOrganisationJoint articles
Bill PangayowAffiliation unknown2
Otniel SafkaurAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Juliana WaromiAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Agustinus SalleAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Klara WonarAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kesiapan Teknologi Informasi, Keamanan Dan Kerahasiaan Terhadap Minat Perilaku Penggunaan E-Filing (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)</dc:title>
	<dc:creator>Rangan, Febigrace</dc:creator>
	<dc:creator>Simanjuntak, Aaron</dc:creator>
	<dc:creator>Seralurin, Yohanes</dc:creator>
	<dc:subject xml:lang="en-US">Perceived Usability</dc:subject>
	<dc:subject xml:lang="en-US">Perceived Ease</dc:subject>
	<dc:subject xml:lang="en-US">Information Technology Readiness</dc:subject>
	<dc:subject xml:lang="en-US">Security and Confidentiality</dc:subject>
	<dc:subject xml:lang="en-US">Interest in E-filing Use Behavior</dc:subject>
	<dc:description xml:lang="en-US">  Abstract This research aims to examine and analyze the effect of perceived usefulness, perceived convenience, readiness of information technology, security and confidentiality on the behavioral interest in using e-filing. This research uses quantitative data and data sources, namely primary data. The population in this study were individual taxpayers who were registered at the Jayapura Primary Tax Office. The sample used in this study were 100 individual taxpayers. The sampling technique used snowball sampling technique. The method of data collection is using primary data obtained by distributing online questionnaires via google form. The test instruments were analyzed using validity and reliability tests. The data analysis tool used in this research is descriptive statistical analysis, multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this research indicate that (1) perceived usefulness affects the behavioral interest in using e-filing; (2) perceived ease of use affects the behavior interest in using e-filing; (3) information technology readiness does not affect the behavior interest in using e-filing; (4) security and confidentiality do not affect the behavior interest in using e-filing; (5) perceptions of usefulness, perceived ease of use, readiness of information technology, security and confidentiality together have an effect on the behavioral interest in using e-filing. Keywords: Perceived Usability; Perceived Ease; Information Technology Readiness; Security and Confidentiality; Interest in E-filing Use Behavior. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan terhadap minat perilaku penggunaan e-filing. Penelitian ini menggunakan data kuantitatif dan sumber data yaitu data primer. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Sampel yang digunakan dalam penelitian ini adalah sebanyak 100 Wajib Pajak Orang Pribadi. Teknik pengambilan sampel dengan teknik snowball sampling. Metode pengumpulan data yaitu menggunakan data primer yang diperoleh dengan menyebarkan kuesioner online melalui google form. Uji coba instrumen dianalisis dengan menggunakan uji validitas dan uji reliabilitas. Alat analisis data yang digunakan dalam penelitian adalah menggunakan analisis statistic deskriptif, analisis regresi linear berganda, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa (1) persepsi kegunaan berpengaruh terhadap minat perilaku penggunaan e-filing; (2) persepsi kemudahan berpengaruh terhadap minat perilaku penggunaan e-filing; (3) kesiapan teknologi informasi tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (4) keamanan dan kerahasiaan tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (5) persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan secara bersama-sama berpengaruh terhadap minat perilaku penggunaan e-filing. Kata Kunci: Persepsi Kegunaan; Persepsi Kemudahan; Kesiapan Teknologi Informasi; Keamanan dan Kerahasiaan; Minat Perilaku Penggunaan E-filing</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-11-30</dc:date>
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	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 15 No. 2 (2020); 111-125</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 15 No 2 (2020); 111-125</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v15i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1629/1251</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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