Jurnal Manajemen Strategi dan Aplikasi Bisnis
Vol 5 No 1 (2022)

The Role of Perception of Usefulness and Interest in Using E-Filing for Individual Income Tax

Indah Masri (Economics and Business Faculty, Universitas Pancasila, Jakarta, Indonesia)
Amelia Oktrivina (Economics and Business Faculty, Universitas Pancasila, Jakarta, Indonesia)
Ayu Woro Angelina (Economics and Business Faculty, Universitas Pancasila, Jakarta, Indonesia)

Article Info

Publish Date
16 Feb 2022

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.

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Journal Info
Jurnal Manajemen Strategi dan Aplikasi Bisnis
Website

Abbrev

JMSAB

Publisher

Lembaga Pengembangan Manajemen dan Publkasi Imperium

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The focus of JMSAB are to promote strategic management and stimulate discussions, deliberations and debates on different management science strategies, principles, models, methodologies, techniques, applications in the field of business, commerce, industry, and ...