ARTÍCULO
TITULO

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

Henny Rakhmawati    
Sutrisno Sutrisno T    
M. Khoiru Rusydi    

Resumen

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.

 Artículos similares

       
 
Kuldeep Baishya,Harsh Vardhan Samalia,Rohit Joshi     Pág. 514 - 520
The purpose of this confirmatory study is to explore the factors influencing the acceptance of e-District services by the citizens in Assam, a north-east state of India. Taking Unified Theory of Acceptance and Use of Technology (UTAUT), Technology Accept... ver más

 
Mansour Naser Alraja,Badreldin F. Salim,Mohammad Ahmar Uddin,Mohammed Yousoof     Pág. 926 - 929
Internet Banking enables clients to manage their accounts or carrying out their work related to the bank via the Internet, whether at home, office or from any place and at any time he/she desires to do. Hence, the main objective of our paper is to identi... ver más

 
Ceva Lavenja Arahita, Jurry Hatammimi     Pág. 15 - 23
The accelerated advancement in technology resulted to the appearance of Self Service Technology. One form of self-service technology in the banking sector is the presence of mobile banking. This study aims to examine the influence of five factors toward ... ver más

 
W. H. Makame,J. Kang,S. Park    
AbstractElectronic commerce is rapidly replacing the old ways of doing business. Although many studies have been conducted on the adoption of various forms of e-commerce, there are few on this topic in African countries; in particular, there is no resear... ver más