Muhammad Subhan Abd. Gafur


This research aimed to examine the effect of acceptance of usability, acceptance ease of use and psychological influences to attitude in using information technology. Attitude will influence the behavior specifically in utilizing information technology concern shown by the behavior. Data was obtained through the questionnaire survey with a purposely sampling technique with the criteria,accountants who utilize tax website that www.pajak.go.idin performing their work. Accountants who are being sampled of this study is accountants in private companies. Analysis of the data in this research uses Structura lEquation Modeling (SEM) with an alternative method of PLS(Partial Least Square) which is assisted with the application program Smart PLS.

Based on the results of the research be concluded that 1) there is no significant relationship between perceived usefulness and attitude variables in the utilization of tax website (www.pajak.go.id.); 2) there is a significant relationship between the variables of perceived ease of use and attitude in the use of website taxation (www.pajak.go.id); 3) there is no significant relationship between the variables of psychological attachment and attitude in the utilization of tax website (www.pajak.go.id); 4) there is a significant relationship between attitude and behavior variables intention to use the website taxation(www.pajak.go.id).


accountant ,attitude ,influence , informtion ,tax ,technology ,website

Full Text:



Darsono, Licen Indahwati. (2005). Examining Information Technology Acceptance By Individual Professionals. Gadjah Mada International Journal of Business, Vol. 7, No. 2, pp. 155—178.

Gardner, Christina; Amoroso, Donald L. (2004). Development of an Instrument to Measure the Acceptance of Internet Technology by Consumers. Proceedings of the 37th Hawaii International Conference on System Sciences.

Hartono, Jogiyanto. (2005). Sistem Teknologi Informasi. Andi Offset, Yogyakarta.

Heslin, J. Alexander. (1996). How Critical is Ease of Use in Adopting an Information Technology. An Empirical Study, Proceedings of the 3rd Symposium on Human Interaction with Complex Systems (HICS '96) © IEEE.

Hubona, Geoffrey S.; Geitz, Sarah. (1997). External Variables, Beliefs, Attitudes And Information Technology Usage Behavior. Proceedings of The Thirtieth Annual Hawwaii International Conference on System Sciences ISBN 0-8186-7862-3/97 IEEE.

Kang, Sungmin. (1998). Information Technology Acceptance: Evolving with the Changes in the Network Environment. Center for Information Systems Management, Department of Management Science and Information Systems, 1060-3425/98, IEEE.

Malhotra, Yogesh; Galletta, Dennis F. (1999). Extending the Technology Acceptance Model to Account for Social Influence: Theoretical Bases and Empirical Validation. Proceedings of the 32nd Hawaii International Conference on System Sciences.

Senn, James A. (1998). Information Technology In Business: Priciples, Practices and Opportunities. New Jersey: Prentice-Hall, Second Edition.

Succi, Melissa J.; Walter, Zhiping D. (1999). Theory of User Acceptance of Information Technologies: An Examination of Health Care Professionals. Proceedings of the 32nd Hawaii International Conference on System Sciences.

Sun, Heshan; Zhang ,Ping. (2006). The Role of Moderating Factors in Usert Technology Acceptance. School of Information Studies, Syracuse University, USA.

Turban, Efraim; Mclean E.; Wetherbe J. (1999). Information Technology for Management:Making Connections for Strategic Advantage. New York: John Wiley dan Sons, Second Edition.

Umarji, Medha; Emurian, Henry. (2005). Acceptance Issues in Metrics Program Implementation. 11th IEEE International Software Metrics Symposium (METRICS 2005) 1530-1435/ IEEE ©.

Weber, Ron. (1999). Information System Control And Audit. Prentice Hall.

Wijayanto, Arif. (2003). Faktor-Faktor Yang Mempengaruhi Akuntan Publik Dalam Menerima Teknologi Informasi Dalam Proses Audit. Skripsi S1, Fakultas Ekonomi, Universitas Gadjah Mada, Yogyakarta.

DOI: https://doi.org/10.31293/ddk.v31i2.1468


  • There are currently no refbacks.