Determinant Acceptance of Information Systems in the Cooperative of Palm Oil Producers, Musi Banyuasin District (Published)
Application of Information Technology in Cooperative business entities is deemed necessary to be implemented in Cooperatives, where the implementation of the use of Technology will provide many conveniences and advantages in developing the Cooperative business itself. There are still many cooperatives that do bookkeeping manually which results in wasted time and value of effectiveness and efficiency. The objective to be achieved in this study is to analyze the effect of perception on PU and PEU on attitude toward using, and the effect of the user’s attitude (attitude toward using) effect on acceptance information Systems.This research uses a quantitative approach with the type of research is causal. The sampling technique uses nonprobability techniques through purposive sampling. The sample used was 164 cooperative employees with primary data sources through questionnaires. The analysis technique used is SEM-PLS.The results obtained in this study are the PU has significantly positive effect on ATU, PEU has significantly positive effect on ATU and ATU has significantly influence on the acceptance of information systems.
Keywords: Cooperatives, Perceived Ease of Use, Perceived Usefulness, acceptance of information systems, attitude toward using
Electronic Taxation and Tax Compliance among Some Selected Fast Food Restaurants in Lagos State, Nigeria (Tax Payers Perspective) (Published)
This study assessed the effect of level of awareness on electronic tax on tax compliance by small and medium scale enterprises (SMEs) in Lagos state; it also examined the effect of perceived ease of use on tax compliance and determined the effect of electronic tax filing system cost on tax compliance among SMEs in Lagos state; This was done with a view to determine the effect of electronic tax filing system on tax compliance among SMEs in Lagos state Nigeria. The study employed the survey research design. Data were collected from primary sources through the use of structured questionnaire distributed to the SMEs at their place of work. The population of the study consist of nine hundred and fifty (950) small and medium scale enterprises in Lagos state in the fast food restaurants sub sector. A sample size of two hundred and eighty-one was selected using the Taro Yamane formula. Data collected were analysed using descriptive statistics, structural equation model analysis and regression. Analysis of the study revealed that level of awareness (LOA) showed significant positive relationship with tax compliance (β= 0.276; t=2.689; p=0.008). It was also revealed that perceived ease of use (PEU) (β = 0.249; t= 2.331; p= 0.022) has a positive effect on tax compliance but was statically non-significant. The tax compliance cost (TCC) (β=-0.289; t= -2.568; p=0.012) showed a non-significant negative effect on tax compliance. The study therefore concludes that the level at which the tax payers are aware of the electronic tax filing system will determine their compliance rate and the compliance cost may discourage the tax payers from using the system if it is higher. Although the effect of ease of use is non-significant, the positive effect it has indicates that it has the potential to influence tax compliance. The study therefore recommends that government should increase its tax awareness efforts; review the electronic tax filing system to reduce cost of usage and provide a user friendly avenue for using the system.
Keywords: Perceived Ease of Use, Small and Medium Scale enterprises., Tax Compliance, electronic tax, electronic tax filing system cost, level of awareness