Influence of TAM and UTAUT models of the use of e-filing on tax compliance

Authors

  • Henny Rakhmawati Brawijaya University
  • Sutrisno Sutrisno T
  • M. Khoiru Rusydi

DOI:

https://doi.org/10.20525/ijrbs.v9i1.576

Keywords:

Tax complaince, TAM, Theory of Planned Behavior, UTAUT, Indonesia

Abstract

This study aims to examine and prove empirically the effect of perceived usefulness, perceived ease of use, social influence, facilitating conditions on tax compliance. The sample selection technique uses convenience sampling obtained 100 samples taxpayers in Directorate General of Taxation III East Java. Data analyzed using partial least square. The result shows that (1) perceived ease of use does not affect tax compliance. (2) Perceived usefulness has a positive effect on tax compliance. (3) Social influence has a positive effect on tax compliance. (4) Facilitating conditions does not affect tax compliance.

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Published

2020-01-02

How to Cite

Rakhmawati, H., Sutrisno T, S., & Khoiru Rusydi, M. (2020). Influence of TAM and UTAUT models of the use of e-filing on tax compliance. International Journal of Research in Business and Social Science (2147- 4478), 9(1), 106–111. https://doi.org/10.20525/ijrbs.v9i1.576

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Section

Articles