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All Journal Jurnal Pengembangan Wiraswasta JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pelitabangsa Jurnal Ekonomi, Bisnis, dan Humaniora Indonesian Journal of Economic & Management Sciences (IJEMS)
Edi Triwibowo
Universitas Pelita Bangsa
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Factors Influencing E-Filing Usage Among Indonesian Taxpayers: A Technology Acceptance Model (TAM) Theory Approach Edi Triwibowo; Dian Sulistyorini Wulandari; Leni Anggraini
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8140

Abstract

The research is designed to investigate the impact of perceived usefulness, tax understanding, social factors, and information technology readiness on the utilization of e-filing among individual taxpayers registered at KPP Pratama North Cikarang. The study's population comprises individual taxpayers registered at KPP Pratama North Cikarang, with a sample of 100 respondents selected through random sampling based on the Slovin formula. Employing a quantitative approach, the research gathered data by distributing questionnaires to taxpayers and employed multiple linear regression for data analysis. The findings indicate that perceived usefulness, tax understanding, social factors, and information technology readiness positively and significantly influence the adoption of e-filing. Collectively, these factors impact the use of e-filing by individual taxpayers registered at KPP Pratama North Cikarang
Co-Authors Ahmad Bukhori Muslim Ananda Septianingrum Suparyana Arum Kartika Sari Dewi Kartika Dian Sulistyorini Wulandari Dwi Putri Astrini Erlina W Djatnicka Hendri Kartika Andri Jumiatun Jumiatun Leni Anggraini Lyan Lisdianti Maulina Dyah Permatasari Neng Asiah Novel Vebrina Marpaung Novelia Kiki Permatasari Pengwi Susanto Wibowo, Susanto Susilowati Taufik Hidayat Vieronicha Lyu Sipanghona Yahya, Adibah Yeanita Puspa Ningrum Yusiresita Pajaria