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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JANITA JAT (Journal of Accounting and Tax)
Henny Rakhmawati
Universitas Tulungagung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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TAM dan UTAUT dalam penerapan e-filing untuk mengukur kepatuhan wajib pajak di masa pandemi covid-19 Henny Rakhmawati; Tiwuk Puji Hariyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.24 KB) | DOI: 10.32670/fairvalue.v4i9.1585

Abstract

This study aims to examine the effect of perceived usefulness, perceived convenience, and social influence of the implementation of e-filing on taxpayer compliance during the Covid-19 pandemic. Sampling using a convenience sampling method on taxpayers in the area of ​​DJP III East Java. This study uses the Partial Least Square analysis model. The results show that, firstly, the perception of the usefulness of using e-filing has a positive effect on tax compliance during the Covid-19 pandemic. Furthermore, the social influence of the use of e-filing has a positive effect on tax compliance. The final results show that the perceived ease of use of e-filing has an effect on tax compliance during the Covid-19 pandemic. These three findings support the theory of planned behavior that a person's intentions will be stronger if the individual considers three factors, namely attitudes, perceived behavioral control and subjective norms.
Co-Authors Aksan Hatta E Widhajati Eni Widhajati Ersi Setyo Fitriani M Marlena Mochamad Alvin Hendrawanto Nevi Costari Nurani Nurani Retno Murnisari Risma Ananda Nur Maulida Sawal Sartono Tiwuk Puji Hariyanti