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All Journal Jurnal Akuntansi dan Manajemen
Nababan, Naomi
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Economics, Econometrics & Finance Social Sciences

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The Role of E-Filing, Perceived Ease of Use, and Perceived Usefulness in Improving Corporate Taxpayer Compliance Hidayanto, Dwi Kurnia; Aprilia, Shilvi; Nababan, Naomi
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.872

Abstract

This study aims to examine the effect of e-filing, perceived ease of use, and perceived usefulness on corporate taxpayer compliance, especially in Sukabumi, West Java. This study used a quantitative approach. The questionnaire distributed to 50 corporate taxpayers in Sukabumi who have used the e-filing tax service system. Analysis of the data was done using multiple linear regression. The results of the study showed that the use of e-filing, Perceived Ease of Use, and Perceived Usefulness had a positive effect on corporate taxpayer compliance.
Co-Authors Aprilia, Shilvi Hidayanto, Dwi Kurnia