Factors affecting The effectiveness of e-sptpd implementation in financial management and regional taxes institution of surabaya local government
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
The objective of this study aimed to determine the influence of Perceived Usefulness, Perceived Ease of Use, Security and Privacy, Taxpayer’s Information Technology Readiness significantly positive influence to the effectiveness of e-SPTPD implementation in Financial Management and Regional Taxe Institution of Surabaya Local Government. This research uses the quantitative method, data collection is done by using documentation technique using primary data obtained through a questionnaire consisting of 58 respondents. Based on the result of this study, it is known that R-square is 0,989169, which means that the variability of effectiveness of e-SPTPD implementation is explained by perception of usability, perception of ease, security and confidentiality, and taxpayer technology readiness 98,92%, while the rest is explained by variables Which are not described in this study. Based on the statistical value, Perceived Usefulness variable has a value of 2.793838 ≥ t-table 1.645, Perceived Ease of Use variable has a value of 2.277872 ≥ t-table 1.645, Security and Privacy variable values show the value 2.052664 ≤ t-table 1.645, and the Taxpayer’s Information Technology Readiness shows the value 3.247406 ≥ t-table 1.645. So it can be concluded that the four variables above have a positive and significant influence toward the effectiveness of e-SPTPD implementation.
Authors and Affiliations
Erina Sudaryati, Amanda Nadhila
Keywords
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