Pengaruh Kualitas Informasi Terhadap Sikap atas Penggunaan E-filing PPh 21, Perceived Usefulness (PU) dan Perceived Ease of Use (PEOU) sebagai Variabel Intervening

Abstract

Attitude toward e-filling has been an issue in Indonesia due to low technology acceptance among the tax payers. Therefore, many studies have been done and reveal inconclusive result. In addition, there is a lack of study utilizing information quality that affect on attitude toward tax e-filling. Thus, this study aimed to investigate the effect of information quality on attitude       toward tax e-filling among tax payer in Padang, West Sumatra, Indonesia. specifically, this study test the role of perceived usefulllness (PU) and Perceived ease of use (PEOU) as mediating variabel between information quality and attitude. By using primary data and convenience sample technique, we arrrived with 94 quesioners to be analysed. SEM-PLS with WarpPLS 3.0 program is used to analyse the data. The result show that PU and PEOU do not play a mediating role between information quality and attitude toward tax e-filling. this study has a practical and theoritical implications and discuss them in detail. 

Keywords  :  Technology Acceptance Models (TAM), Information Quality (IQ), Attitudes On The Use Of E-Filing, Perceived Usefulness (PU), Perceived Ease Of Use (PEOU).