Perceived Ease, Benefits and Perceived Enjoyment of E-Invoice User Interests

  • Afandy Bahari Universitas Muslim Indonesia
  • Abdul Rahman Mus Universitas Muslim Indonesia
  • Mursalim Mursalim Universitas Muslim Indonesia
Keywords: Perception, convenience, perceived perceptions, perceived convenience, e-invoice


This study aims to analyze and assess perceptions about comfort, benefits and convenience of the interests of users of electronic invoices at the Maros Main Tax Service Office. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that the perception of comfort, convenience and comfort has a positive and significant effect on the interests of e-invoice users at the Maros Pratama Tax Office


Download data is not yet available.


Anandarajan, M., Simmers, C., & Igbaria, M. (2000). An exploratory investigation of the antecedents and impact of internet usage: An individual perspective. Behaviour & information technology, 19(1), 69-85.

Al-Gahtani, S. S., & King, M. (1999). Attitudes, satisfaction and usage: factors contributing to each in the acceptance of information technology. Behaviour & Information Technology, 18(4), 277-297.

Alharbi, S., & Drew, S. (2014). Using the technology acceptance model in understanding academics’ behavioural intention to use learning management systems. International Journal of Advanced Computer Science and Applications, 5(1), 143-155.

Alomary, A., & Woollard, J. (2015). How is technology accepted by users? A review of technology ac-ceptance models and theories.

Asrul, A., Lannai, D., & Ahmad, H. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Perusahaan Mengikuti Tax Amnesty. PARADOKS: Jurnal Ilmu Ekonomi, 1(1), 132-151.

Chau, P. Y., & Lai, V. S. (2003). An empirical investigation of the determinants of user acceptance of internet banking. Journal of organizational computing and electronic commerce, 13(2), 123-145.

Chuttur, M. Y. (2009). Overview of the technology acceptance model: Origins, developments and future directions. Working Papers on Information Systems, 9(37), 9-37.

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 319-340.

Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: a com-parison of two theoretical models. Management science, 35(8), 982-1003.

Dehbini, N., Birjandi, M., & Birjandi, H. (2015). Factors influencing the adoption of electronic payment cards in urban micro-payments. Research Journal of Finance and Accounting, 6(1), 39-47.

De Mello, N. O., Dias, E. M., Fontana, C. F., & Fernandez, M. L. A. (2009). The implementation of the electronic tax documents in Brazil as a tool to fight tax evasion. In Proceedings of the 13th WSEAS International Conference on SYSTEMS (pp. 449-456). World Scientific and Engineering Academy and Society (WSEAS).

Fadhilatunisa, D. (2020). The Importance of Account Representative Services and Tax Law Enforce-ment. ATESTASI: Jurnal Ilmiah Akuntansi, 3(1), 74-83.

Fahrunisa, S., Saputra, M. C., & Herlambang, A. D. (2018). Evaluasi Biaya Pengembangan Sistem Reservasi Online Gedung Serbaguna Pt Ghl Peninsula Menggunakan Metode Advance Use Case Point Dan Revised Use Case Point (Studi Kasus: Cv Gumcode Indonesia). Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer e-ISSN, 2548, 964X.

Gavurova, B., Bacik, R., Fedorko, R., & Nastisin, L. (2018). The customer’s brand experience in the light of selected performance indicators in the social media environment. Journal of Competitive-ness, 10(2), 72.

Jahangir, N., & Begum, N. (2008). The role of perceived usefulness, perceived ease of use, security and privacy, and customer attitude to engender customer adaptation in the context of electronic bank-ing. African journal of business management, 2(2), 032-040.

Johar, M. G. M., & Awalluddin, J. A. A. (2011). The role of technology acceptance model in explaining effect on e-commerce application system. International Journal of Managing Information Technol-ogy, 3(3), 1-14.

Koufaris, M. (2002). Applying the technology acceptance model and flow theory to online consumer behavior. Information systems research, 13(2), 205-223.

Kurniawan, D. (2013). Analisis penerimaan nasabah terhadap layanan mobile banking dengan menggunakan pendekatan technology acceptance model dan theory of reasoned action. Jurnal Strategi Pemasaran, 1(1).

Kim, H. (2013). Exercise rehabilitation for smartphone addiction. Journal of exercise rehabilitation, 9(6), 500.

Lahti, S., & Salminen, T. (2014). Digitaalinen taloushallinto. Helsinki: Sanoma Pro Oy, 23-67.

Nawaz, S. S., & Thelijjagoda, S. (2015). Sri Lankan Citizens’ Use Behaviour towards E-Government Services. European Journal of Business and Management, 7(8), 219-231.

Pessi, B. (2017). The Impact Of Implementation Of The Electronic Purchase Invoice System On A Company On The Exmple Of Hahle Group (Doctoral dissertation, Bachelors thesis Submitted to Tallinn University of Technology

Pikkarainen, T., Pikkarainen, K., Karjaluoto, H., & Pahnila, S. (2004). Consumer acceptance of online banking: an extension of the technology acceptance model. Internet research.

Tangke, N. (2004). Analisa Penerimaan Penerapan Teknik Audit Berbantuan Komputer (TABK) Dengan Menggunakan Technology Acceptance Model (TAM) Pada Badan Pemeriksa Keuangan (BPK) RI. Jurnal Akuntansi dan Keuangan, 6(1), 10-28.

Rakhmawati, S., & Isharijadi, I. (2013). Pengaruh kepercayaan, persepsi kegunaan, persepsi kemu-dahan, dan persepsi kenyamanan terhadap minat penggunaan sistem internet banking pada nasa-bah bank muamalat cabang pembantu madiun. Assets: Jurnal Akuntansi dan Pendidikan, 2(2), 71-84.

Setiawan, A., & Sulistiowati, L. H. (2018). Penerapan Modifikasi Technology Acceptance Model (Tam) Dalam E-business. Jurnal Manajemen dan Pemasaran Jasa, 10(2), 171-186.

Sudirman, S., & Muslim, M. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Perus-ahaan Melakukan Tax Planning (Studi Empiris Pada Wajib Pajak Yang Terdaftar Di KPP Madya Makassar). CESJ: Center Of Economic Students Journal, 1(1), 1-13.

Surendran, P. (2012). Technology acceptance model: A survey of literature. International Journal of Business and Social Research, 2(4), 175-178.

Tariq, A., Bashir, B., & Adnan Shad, M. (2016). Factors affecting online shopping behavior of con-sumers in Pakistan. Journal of Marketing and Consumer Research, 19, 95.

Trenevska Blagoeva, K., & Mijoska, M. (2017). Determinants Of Mobile Internet Usage And Opportu-nities For M-Marketing Among Youth In The Republic Of MacedoniA. International journal of multidisciplinarity in business and scienc, 3(4), 60-66.

Wahid, F. (2007). Using the technology adoption model to analyze internet adoption and use among men and women in Indonesia. The Electronic Journal of Information Systems in Developing Countries, 32(1), 1-8.

Waluyo. (2012). Akuntansi Pajak. Jakarta: Salemba.

Wiyono, A. S., Ancok, D., & Hartono, J. (2008). Aspek Psikologis pada Implementasi Sistem Teknolo-gi Informasi. EII e-Indonesia Initiative Konferensi dan Temu Nasional Teknologi Informasi dan Komunikasi untuk Indonesia. Jakarta.

How to Cite
Bahari, A., Rahman Mus, A., & Mursalim, M. (2020). Perceived Ease, Benefits and Perceived Enjoyment of E-Invoice User Interests. Point of View Research Accounting and Auditing, 1(3), 33-42.