Perceived ease of use, perceived usefulness, perceived security and intention to use e-filing: The role of technology readiness

A Tahar, HA Riyadh, H Sofyani… - The Journal of Asian …, 2020 - koreascience.kr
This study aimed to analyze evidence of the effect of perceived ease-of-use, perceived
usefulness, and perceived security on the citizen's intention to use e-Filing with information …

Role of attitude and intention on the relationship between perceived ease of use, perceived usefulness, trust, and e-tax system behavior

AT Ratnawati, S Darmanto - Global Business & Finance Review …, 2023 - econstor.eu
Purpose: The study proposes to analyze the effect of perceived ease of use on perceived
usefulness and trust. Furthermore, the s tudy examined the mediation effect of attitude and …

Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers' opinions

PT Wicaksono, C Tjen, V Indriani - Jurnal Akuntansi dan Auditing …, 2021 - journal.uii.ac.id
The growing number of e-filing users in Indonesia requires a more robust e-filing system, so
continuous improvement is essential. This study investigates areas of improvement to the e …

APAKAH INTRUSI BUDAYA DALAM E-TAX SYSTEM DAPAT MENDETEKSI KECURANGAN AKUNTANSI WAJIB PAJAK?

Y Mangoting, JA Koerniawan, M Ongkojoyo - 2022 - repository.petra.ac.id
Apakah Intrusi Budaya dalam E-Tax System Dapat Mendeteksi Kecurangan Akuntansi
Wajib Pajak? Tujuan utama–Penelitian ini bertujuan menguji peran moderasi budaya dalam …

The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption

SA AbuAkel, M Ibrahim - Journal of Risk and Financial Management, 2023 - mdpi.com
Electronic filing (e-filing) adoption for tax income purposes is limited in developing countries
as the practices of financial accounting and reporting, as well as digitalization in accounting …

Kepatuhan Wajib Pajak sebagai Pemoderasi Pengaruh Technology Acceptance Model terhadap Penggunaan Sistem E–Filling

S Biduri, S Hermawan… - JRAP (Jurnal Riset …, 2021 - journal.univpancasila.ac.id
This study aims to determine the direct and indirect effects of the Technology Acceptance
Model (TAM) mediated by the use of the e-filing system on taxpayer compliance. This …

Tax digitalisation and revenue generation system: The empirical approach

O Akinyosoye, A Adesoga, MG Olubisi… - … Journal of Accounting …, 2024 - j.arabianjbmr.com
Revenue and more revenue are the aspiration of government to ensure development is
sustained. Nevertheless, the paper argued that despite the importance of revenue …

Pengaruh Penerapan Sistem E-Billing, E-Faktur Dan E-Filing Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Duren Sawit

R Riani - Pengaruh Penerapan Sistem E-Billing, E-Faktur Dan E …, 2020 - repository.stei.ac.id
Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh penerapan sistem e-
billing, e-faktur dan e-filingterhadap kepatuhan wajib pajak. Metode sampel yang digunakan …

INTEREST IN USING E-FILING: ANTECEDENTS AND CONSEQUENCES ON PERSONAL TAXPAYER COMPLIANCE (Study at KPP Pratama West Semarang)

AN Ditya, MGK Indarti - Jurnal Ekonomi, 2023 - ejournal.seaninstitute.or.id
The purpose of this study was to determine the effect of perceive usefulness, perceived ease
of use, perceived security and confidentiality on the interest of taxpayers in the use of e-filing …

Perceived Ease of Use as a Moderator in the Relationship Between the Online Tax System and Tax Service Quality

S Dewi, H Karjantoro, V Vera - Jurnal Akuntansi, 2024 - journal.maranatha.edu
Purpose-The success of the online tax system is based on the existence quality of tax
services and ease of use of the application. The low tax ratio proves that tax compliance in …