The Influence o f Perceived Usefulness and Perceived Ease of Use on Actual Use in Using E-Billing System with Behavioral Intention as Intervening Variable: Case Study on Individual Taxpayers in Surakarta

Abstract

This study aims to examine the indirect effect of perceived usefulness and perceived easy of use on actual use through behavioral intention in using the e-billing system. This study used a sample of 200 WPOP lecturers and employees at private universities in Surakarta. Sampling using a purposive side technique. Validity testing using Factor Analysis technique, reliability testing using Cronbach Alpha. The analytical method to test the hypothesis is using Regression Analysis and Sobel Test. The results of this study indicate that (1) the quality of perceived usefulness and perceived easy of use has a significant effect on behavioral intention (2) perceived usefulness and perceived easy of use have a significant effect on actual use (3) behavioral intention has a significant effect on actual use (4) perceived usefulness and perceived easy of use have an indirect effect on actual use through behavioral intention.

Keywords: quality, system, information, satisfaction, compliance

DOI: 10.7176/RJFA/13-20-06

Publication date:October 31^st 2022