International Journal of Research in Business and Social Science

International Journal of Research in Business and Social Science

Influence of TAM and UTAUT models of the use of e-filing on tax compliance

Yazarlar: Henny Rakhmawati, Sutrisno Sutrisno T, M. Khoiru Rusydi

Cilt 9 , Sayı 1 , 2020 , Sayfalar -

Konular:

Anahtar Kelimeler:Tax complaince TAM Theory of Planned Behavior UTAUT Indonesia

Özet: This study aims to examine and prove empirically the effect of perceived usefulness, perceived ease of use, social influence, facilitating conditions on tax compliance. The sample selection technique uses convenience sampling obtained 100 samples taxpayers in Directorate General of Taxation III East Java. Data analyzed using partial least square. The result shows that (1) perceived ease of use does not affect tax compliance. (2) Perceived usefulness has a positive effect on tax compliance. (3) Social influence has a positive effect on tax compliance. (4) Facilitating conditions does not affect tax compliance.

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@article{2020, title={Influence of TAM and UTAUT models of the use of e-filing on tax compliance}, volume={9}, number={0}, publisher={International Journal of Research in Business and Social Science}, author={Henny Rakhmawati, Sutrisno Sutrisno T, M. Khoiru Rusydi}, year={2020} }
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Henny Rakhmawati, Sutrisno Sutrisno T, M. Khoiru Rusydi. (2020). Influence of TAM and UTAUT models of the use of e-filing on tax compliance (Vol. 9). Vol. 9. International Journal of Research in Business and Social Science.
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Henny Rakhmawati, Sutrisno Sutrisno T, M. Khoiru Rusydi. Influence of TAM and UTAUT Models of the Use of E-Filing on Tax Compliance. no. 0, International Journal of Research in Business and Social Science, 2020.
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