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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL ILMIAH PERSPEKTIF Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Journal of Accounting and Finance (JAF) Paradoks : Jurnal Ilmu Ekonomi Journal of Innovative and Creativity
Muhammad Nur
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Muslim Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

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Determinants of the Success of E-Faktur Tax Application Implementation: A Quantitative Study Muhammad Nur; Hastuti Mulang; Rosmawati
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3251

Abstract

This study aims to analyse the factors that influence the success of e-Faktur application implementation, such as the role of perceived usefulness, perceived ease, and perceived complexity in influencing the level of acceptance and use of digital taxation systems among taxpayers at the Tax Counselling and Consultation Service Office (KP2KP) in Sungguminasa. This study uses a survey method. Data were collected through a questionnaire distributed to 330 respondents who are users of the e-Faktur application and then analysed using SEM-PLS to test the influence of the three independent variables on the dependent variable. The results indicate that perceived usefulness and ease of use positively and significantly influence the success of e-Faktur application implementation. Perceived complexity has a negative and significant influence on the use of digital tax systems. This study contributes to the development of the Technology Acceptance Model theory.
Co-Authors Abdul Rahman Mus Adiningrat, Andi Arifwangsa Andi Arifwangsa Adiningrat Andi Arifwangsa Adiningrat Andi Nurwanah Andi Rustam Beddu Tang Darmawati Harlina Harlina Hastuti Mulang Hastuti Mulang Jayadi Julianty Sidik Tjan Jumri Sulfiani Junaid, Asriani Mapparenta Mapparenta Masdar Masud Mursalim Mursalim Nur Afni Rosmawati Rosmawati . Rustan . Saida Said Siti Aisyah Subhan Subhan Sulfikawati Sulfikawati Warda .