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All Journal AKUNTANSI DEWANTARA
Wayan Feri Permana
Universitas Kristen Maranatha
Economics, Econometrics & Finance

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ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL Ita Salsalina Lingga; Verani - Carolina; Vinny Stephanie Hidayat; Wayan Feri Permana
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.8470

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.
Co-Authors Ita Salsalina Lingga Verani Carolina Vinny Stephanie Hidayat