E-Jurnal Akuntansi
Vol. 35 No. 7 (2025)

Application of UTAUT 2 Model on E-Filing Usage Behavior

Putu Andy Suarna Dwipa (Unknown)
Gayatri (Unknown)

Article Info

Publish Date
20 Aug 2025

Abstract

The research conducted has a focus on knowing the factors that influence the intention and behavior of using e-Filing through the application of the UTAUT 2 Model. This research was conducted at Denpasar Barat and Denpasar Timur Tax Office. The sampling method used is purposive sampling with a sample of 100 respondents who have met the criteria as a sample. Structural Equation Model-Partial Least Square is used for data analyzing. The findings obtained indicate that the intention to use e-Filing is supported by business expectations, socio-cultural factors, beliefs and is not supported by habits and usage intentions. 

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Journal Info
E-Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...