TAM DAN UTAUT DALAM PENERAPAN E-FILING UNTUK MENGUKUR KEPATUHAN WAJIB PAJAK DI MASA PANDEMI COVID-19

Dublin Core

Title

TAM DAN UTAUT DALAM PENERAPAN E-FILING UNTUK MENGUKUR KEPATUHAN WAJIB PAJAK DI MASA PANDEMI COVID-19

Subject

TAM DAN UTAUT

Description

THIS STUDY AIMS TO EXAMINE THE EFFECT OF PERCEIVED USEFULNESS, PERCEIVED CONVENIENCE, AND SOCIAL INFLUENCE OF THE IMPLEMENTATION OF E-FILING ON TAXPAYER COMPLIANCE DURING THE COVID-19 PANDEMIC. SAMPLING USING A CONVENIENCE SAMPLING METHOD ON TAXPAYERS IN THE AREA OF DJP III EAST JAVA. THIS STUDY USES THE PARTIAL LEAST SQUARE ANALYSIS MODEL. THE RESULTS SHOW THAT, FIRSTLY, THE PERCEPTION OF THE USEFULNESS OF USING E-FILING HAS A POSITIVE EFFECT ON TAX COMPLIANCE DURING THE COVID-19 PANDEMIC. FURTHERMORE, THE SOCIAL INFLUENCE OF THE USE OF E-FILING HAS A POSITIVE EFFECT ON TAX COMPLIANCE. THE FINAL RESULTS SHOW THAT THE PERCEIVED EASE OF USE OF E-FILING HAS AN EFFECT ON TAX COMPLIANCE DURING THE COVID-19 PANDEMIC. THESE THREE FINDINGS SUPPORT THE THEORY OF PLANNED BEHAVIOR THAT A PERSON'S INTENTIONS WILL BE STRONGER IF THE INDIVIDUAL CONSIDERS THREE FACTORS, NAMELY ATTITUDES, PERCEIVED BEHAVIORAL CONTROL AND SUBJECTIVE NORMS.

Creator

HENNY RAKHMAWATI, S.E., M.S.A.

Publisher

FAIR VALUE: JURNAL ILMIAH AKUNTANSI DAN KEUANGAN

Language

INDONESIA

Type

TEXT