The Effect of Usefulness And Convenience OnThe Intention To use The Application System With Attitude As A Mediation Variable

Authors

  • Ade Budi Setiawan Universitas Djuanda
  • Didi Didi Universitas Djuanda

Abstract

Background - The advancement of information technology presents a promising opportunity for government
institutions to enhance tax revenue and streamline tax collection
Purpose - This study, aiming to shed light on the influence of usability and convenience on the intention to use
the Application system, and the role of attitude as a mediating variable, holds the potential to provide valuable
insights
methodology - The object of this study is individual taxpayers, with a focus on those registered at the Jakarta
Jatinegara Pratama Tax Office. The accidental sampling technique was employed, resulting in a sample size of
63, and data analysis was conducted using Linear Structural Relationships (LISREL).
Findings - The study's findings revealed that usability has a direct effect on the intention to use, and convenience
has an indirect effect on the intention to use, mediated by attitude.

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Published

2025-12-09

Issue

Section

Articles