Authors :
Rory Andharta; Sri Widyastuti; Zulkifli
Volume/Issue :
Volume 8 - 2023, Issue 10 - October
Google Scholar :
https://tinyurl.com/mw5x2xpa
Scribd :
https://tinyurl.com/bd3z5s78
DOI :
https://doi.org/10.5281/zenodo.10071321
Abstract :
The purpose of this study was to analyze and
develop the effect of knowledge, trust, convenience, and
risk perception on intent/intention through attitude, and
usability in using e-Tax services in Lampung Province.
This study uses a quantitative research method approach
and is descriptive. The sampling technique used purposive
sampling. Data collection is using a questionnaire. The
data analysis technique uses Structural Equation
Modeling (SEM) analysis which is processed with Smart
PLS 3.0. The results of the quantitative research prove
that the variables Knowledge, Trust, Ease, and Perceived
Risk of almost all variables influence intentions/intentions
through attitude variables, and usability in using e-Tax
services in Lampung Province. As for the research results,
the influence of knowledge, trust, and convenience has a
positive effect on taxpayer attitudes, the usefulness of e-
Tax services, and their impact on intentions/intentions to
use e-Tax services in Lampung Province. the perception of
risk he has no effect on the attitude of taxpayers, and the
usefulness of e-Tax services and their impact on the
intention/intention to use e-Tax services in Lampung
Province.
Keywords :
Knowledge, Trust, Ease, Perceived Risk, Attitude, Usability, Intense Behavior, e-Tax Service in Lampung Province.
The purpose of this study was to analyze and
develop the effect of knowledge, trust, convenience, and
risk perception on intent/intention through attitude, and
usability in using e-Tax services in Lampung Province.
This study uses a quantitative research method approach
and is descriptive. The sampling technique used purposive
sampling. Data collection is using a questionnaire. The
data analysis technique uses Structural Equation
Modeling (SEM) analysis which is processed with Smart
PLS 3.0. The results of the quantitative research prove
that the variables Knowledge, Trust, Ease, and Perceived
Risk of almost all variables influence intentions/intentions
through attitude variables, and usability in using e-Tax
services in Lampung Province. As for the research results,
the influence of knowledge, trust, and convenience has a
positive effect on taxpayer attitudes, the usefulness of e-
Tax services, and their impact on intentions/intentions to
use e-Tax services in Lampung Province. the perception of
risk he has no effect on the attitude of taxpayers, and the
usefulness of e-Tax services and their impact on the
intention/intention to use e-Tax services in Lampung
Province.
Keywords :
Knowledge, Trust, Ease, Perceived Risk, Attitude, Usability, Intense Behavior, e-Tax Service in Lampung Province.
