PERCEPTION OF USER EASE, USER BENEFITS, ONLINE PAYMENT SYSTEM, AND MANUAL PAYMENT SYSTEM ON TAXPAYER COMPLIANCE

Ayu Alit Cita Dewi; Gede Sri Darma

doi:10.31258/ijesh.7.1.65-84

Authors

Ayu Alit Cita Dewi Undiknas Graduate School
Gede Sri Darma Undiknas Graduate School

DOI:

https://doi.org/10.31258/ijesh.7.1.65-84

Keywords:

Percaived User Ease, Perceived Benefit of Users, Online Payment System, Manual Payment System, Taxpayer Compliance

Abstract

This research tries to find out more deeply regarding Perceived User Ease, User Benefits, Online Payment Systems, and Manual Payment Systems for Taxpayer Compliance. The research location was conducted in the city of Denpasar with the number of samples used as respondents being 100 Taxpayer motorized vehicles. The data analysis technique used is SEM-PLS. The results of the study show that perceived user convenience has a positive and significant effect on the online payment system. Perceived User Ease has a positive and significant effect on the Manual Payment System. Perceived User Ease has a positive and significant effect on Taxpayer compliance. Perceived User Benefits have a positive and significant effect on increasing the Online Payment System. Perceived User Benefits have a positive and significant effect on increasing the Manual Payment System. Perception of User Benefits has a positive and significant effect on Taxpayer compliance. The Online Payment System has a positive and significant effect on taxpayer compliance. The Manual Payment System has a positive and significant effect on taxpayer compliance. The Online Payment System is able to mediate in a positive and significant way the influence of perceived user convenience on taxpayer compliance in paying taxes. The Online Payment System is able to mediate in a positive and significant way the influence of perceived user benefits on taxpayer compliance. The Manual Payment System is able to mediate in a positive and significant way the influence of perceived user convenience on taxpayer compliance.

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