Influenceof TAM and UTAUT models of the use of e-filing on tax compliance
Sutrisno T and
M. Khoiru Rusydi
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Henny Rakhmawati: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia
Sutrisno T: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia
M. Khoiru Rusydi: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia
International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 1, 106-111
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 usesconvenience sampling obtained 100 samples taxpayers in Directorate General of Taxation III East Java. Data analyzed using partial least square. The result shows that (i) perceived ease of use does not affect tax compliance. (ii) Perceived usefulness has apositive effect on tax compliance. (iii) Social influence has a positive effect on tax compliance. (iv) Facilitating conditions does not affect tax compliance. Key Words:Tax Compliance, TAM, Theory of Planned Behaviour, UTAUT
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Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijbrss:v:9:y:2020:i:1:p:106-111
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