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All Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis
Ayu Woro Angelina
Economics and Business Faculty, Universitas Pancasila, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Perception of Usefulness and Interest in Using E-Filing for Individual Income Tax Indah Masri; Amelia Oktrivina; Ayu Woro Angelina
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 5 No 1 (2022)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v5i1.456

Abstract

This study aims to see the role of external factors such as speed, subjective norms, and understanding of taxation in increasing the use of E-Filing. In addition, this study also aims to see the role of internal factors related to attitudes and behaviors such as perceptions and interests in using E-Filing in increasing the use of E-Filing. Speed has no significant negative influence on the use of E-Filing. Subjective norms have a positive and significant influence on the use of E-Filing. Understanding of taxation has no significant positive influence on the use of E-Filing. The perception of the usefulness of E-Filing has a positive and insignificant influence on the use of E-Filing. Interest in using E-Filing has a positive and significant influence on the use of E-Filing.
Co-Authors Indah Masri Oktrivina, Amelia