Lingga, Ita Salsalina and Carolina, Verani and Hidayat, Vinny Stephanie and Permana, Wayan Feri (2020) Analyzing Actual E-Filing Usage Among Taxpayers Based on Technology Acceptance Model. Akuntansi Dewantara, 4 (2). pp. 128-137. ISSN 2549-9637
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Abstract
This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primary data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayers’ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayer’s intention toward e-filing use in tax reporting.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | technology acceptance model, behavioral intention to use e-filing, actual e-filing usage. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 08 May 2022 14:56 |
| Last Modified: | 02 Jun 2022 05:19 |
| URI: | http://repository.maranatha.edu/id/eprint/30297 |
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