Jurnal Akuntansi dan Manajemen
Vol 20 No 1 (2023)

The Role of E-Filing, Perceived Ease of Use, and Perceived Usefulness in Improving Corporate Taxpayer Compliance

Hidayanto, Dwi Kurnia (Unknown)
Aprilia, Shilvi (Unknown)
Nababan, Naomi (Unknown)

Article Info

Publish Date
12 Sep 2023

Abstract

This study aims to examine the effect of e-filing, perceived ease of use, and perceived usefulness on corporate taxpayer compliance, especially in Sukabumi, West Java. This study used a quantitative approach. The questionnaire distributed to 50 corporate taxpayers in Sukabumi who have used the e-filing tax service system. Analysis of the data was done using multiple linear regression. The results of the study showed that the use of e-filing, Perceived Ease of Use, and Perceived Usefulness had a positive effect on corporate taxpayer compliance.

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Journal Info
Jurnal Akuntansi dan Manajemen
Website

Abbrev

JAM

Publisher

Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to ...