衡量网上税务申请接受程度的信任与风险

2019 3rd International Conference on Informatics and Computational Sciences (ICICoS) Pub Date : 2019-10-01 DOI:10.1109/ICICoS48119.2019.8982473

Wulan Tri Lestari, E. Suharto, P. W. Wirawan, Kabul Kurniawan

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引用次数: 1

摘要

OnlineTax是一个有效的电子申报应用程序。然而，在实施过程中，“网上税务”应用程序的用户数量仍低于预期。本研究旨在测量印尼萨拉提加市普拉塔玛市税务局对网上税务申请的接受程度。本研究使用的模型是技术接受模型(TAM)，并增加了信任和风险变量。采用偏最小二乘法(PLS)对50个样本进行了概念模型检验。数据是通过在一定时期内向纳税人发放线下调查问卷的方式获取的。本研究结果表明，感知有用性和信任对使用在线税务应用程序的意向有显著影响。同时，风险对使用应用程序的意图没有任何显著影响。风险变量在t统计量上小于t表(1.68)，假设不能被接受。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Trust and Risk for Measuring OnlineTax Application Acceptance

OnlineTax was intended as an effective e-filing application. However in its implementation, the number of OnlineTax application users is still under expectation. This study was conducted to measure the acceptance of OnlineTax application in Tax Office Pratama Salatiga City in Indonesia. The model used in this study was Technology Acceptance Model (TAM) with the addition of trust and risk variables. The model was applied to 50 samples by using Partial Least Square (PLS) to test the conceptual model. Data were obtained through offline distribution of questionnaires to taxpayer in a certain time periods. Results obtained from this study indicated that perceived usefulness and trust had a significant effect on the intention to use the OnlineTax application. Meanwhile the risk did not have any significant effect on the intention to use the application. Risk variable in t-statistics had smaller than t-table (1.68), the hypothesis can not be accepted.

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来源期刊

2019 3rd International Conference on Informatics and Computational Sciences (ICICoS)

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