Economics, Business, Accounting & Society Review
Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review

Factors Affecting The Usage of E-filing for Individual Taxpayers

Suwito Suwito (Accounting Department, Faculty of Economics and Business, Khairun University, Ternate, Indonesia)
Fitriani Sardju (Accounting Department, Faculty of Economics and Business, Khairun University, Ternate, Indonesia)
Ruslee Nuh (Prince Songkla University, Pattani Campus, Thailand)



Article Info

Publish Date
05 Feb 2023

Abstract

This study aims to determine and analyze the influence of perception of usability, ease, security and confidentiality, information technology readiness, complexity, social factors, and taxpayer satisfaction on the use of e-filling. The population in this study is a Private Person Taxpayer registered with the Ternate Tax Service Office, North Maluku, Indonesia. The number of samples in this study was 392 Private Taxpayers. Sampling techniques use Convenience Sampling and data collection techniques through questionnaires. The data analysis method used is Partial Least Square with the Smart PLS statistics program. The results showed that perceptions of usability, security and confidentiality, information technology readiness, social factors, and taxpayer satisfaction affect the use of e-filling. In comparison, the perception of ease and complexity does not affect the use of e-filling.

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Journal Info

Abbrev

ebasr

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

EBASR aims to relate to current research on economics, business, accounting & social science innovation as well as practices. The scope of the Economics, Business, Accounting & Society Review includes: Economics – Science; Business – Science; Business Ethic; Human Resource Management; Financial ...