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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Rahmadhani, Asha Isma
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Economics, Econometrics & Finance

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The Influence of Perceived Security, Usefulness, and Ease of Use on the Adoption of E-Filing by Individual Taxpayers at PT Infineon Technologies Batam Lanniari HS, Rizki; Rahmadhani, Asha Isma
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9190

Abstract

This research intends to empirically analyze the influence of perceived security, usefulness, and ease of use on the adoption of e-filing by individual taxpayers at PT Infineon Technologies Batam. This study utilizes a quantitative approach by collecting data through online questionnaires distributed via Slido. The research sample consisted of 95 respondents selected by purposive sampling. The result showed that perceived security, usefulness, and ease of use positively influence the adoption of e-filing. These findings provide valuable input to the Tax Directorate General (TDG) to improve e-filing services. By increasing the perceived security, usefulness, and ease of use on e-filing adoption, the TDG can help taxpayers use the service more actively.
Co-Authors Lanniari HS, Rizki