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

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  • Henny Rakhmawati

    (Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia)

  • Sutrisno T

    (Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia)

  • M. Khoiru Rusydi

    (Accounting Department, Faculty of Economics and Business, University of Brawijaya, 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 usesconvenience sampling obtained 100 samples taxpayers in Directorate General of Taxation III East Java. Data analyzed using partial least square. The result shows that (i) perceived ease of use does not affect tax compliance. (ii) Perceived usefulness has apositive effect on tax compliance. (iii) Social influence has a positive effect on tax compliance. (iv) Facilitating conditions does not affect tax compliance. Key Words:Tax Compliance, TAM, Theory of Planned Behaviour, UTAUT

Suggested Citation

  • Henny Rakhmawati & Sutrisno T & M. Khoiru Rusydi, 2020. "Influenceof TAM and UTAUT models of the use of e-filing on tax compliance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(1), pages 106-111, January.
    • Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:1:p:106-111
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    References listed on IDEAS

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    1. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    2. Jullie Jeanette Sondakh, 2017. "Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 48-64.
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    Cited by:

    1. Fatemeh Mohammad Ebrahimzadeh Sepasgozar & Usef Ramzani & Sabbar Ebrahimzadeh & Sharifeh Sargolzae & Samad Sepasgozar, 2020. "Technology Acceptance in e-Governance: A Case of a Finance Organization," JRFM, MDPI, vol. 13(7), pages 1-17, June.
    2. Galmandakh Urlee & Sumjidmaa Tumurchudur & Oyuntungalag Buyantur, 2024. "Analysis of the Effect of the Tax Electronic System on Tax Paying Behavior," International Journal of Science and Business, IJSAB International, vol. 37(1), pages 84-95.
    3. Ratih Pujirahayu Nugroho & Sutrisno T Sutrisno & Endang Mardiati, 2020. "The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(7), pages 167-176, December.
    4. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2022. "Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis," Sustainability, MDPI, vol. 14(16), pages 1-18, August.
    5. Mengyao Zhang & Hasliza Hassan & Melissa Wendy Migin, 2023. "Exploring the Consumers’ Purchase Intention on Online Community Group Buying Platform during Pandemic," Sustainability, MDPI, vol. 15(3), pages 1-13, January.
    6. Ji-Hye Kim & Eungoo Kang, 2023. "An Empirical Research: Incorporation of User Innovativeness into TAM and UTAUT in Adopting a Golf App," Sustainability, MDPI, vol. 15(10), pages 1-22, May.

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