VOlUME 05 ISSUE 11 NOVEMBER 2022
1Zaki Fakhroni,2Retno Tri Utami
1,2Accounting Department, Faculty of Economics and Business, University of Mulawarman, Indonesia
DOI : https://doi.org/10.47191/ijsshr/v5-i11-08Google Scholar Download Pdf
ABSTRACT
A technology is said to be useful when the user decides to use it. In order for taxpayers to pay taxes easily and efficiently, the tax authorities need to introduce an electronic payment system by conducting outreach activities to PBB P2 taxpayers in order to increase their knowledge. convenience and self-efficacy. This type of research is quantitative research using primary data and sample determination using quota sampling with a total of 200 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3.2.9 program. The results of this study obtained empirical evidence that: (1) internal education has a positive and significant effect on socialization; (2) socialization has a positive and significant effect on usefulness; (3) the ease of weakening the relationship between socialization and usefulness; (4) self-efficacy is not able to moderate the relationship between socialization and usefulness. This study also produces new findings, there is an effect of internal education antecedents that have a large enough influence before socializing.
KEYWORDS:Internal education, self-efficacy, usefulness, convenience, socialization.
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