The Role of E-Filing, Perceived Ease of Use, and Perceived Usefulness in Improving Corporate Taxpayer Compliance

  • Dwi Kurnia Hidayanto Institut Manajemen Wiyata Indonesia
  • Shilvi Aprilia Institut Manajemen Wiyata Indonesia
  • Naomi Nababan Institut Manajemen Wiyata Indonesia
DOI: https://doi.org/10.36406/jam.v20i01.872
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Keywords: Corporate taxpayer compliance, E-filing, Perceived ease of use, Perceived usefulness

Abstract

This study aims to examine the effect of e-filing, perceived ease of use, and perceived usefulness on corporate taxpayer compliance, especially in Sukabumi, West Java. This study used a quantitative approach. The questionnaire distributed to 50 corporate taxpayers in Sukabumi who have used the e-filing tax service system. Analysis of the data was done using multiple linear regression. The results of the study showed that the use of e-filing, Perceived Ease of Use, and Perceived Usefulness had a positive effect on corporate taxpayer compliance.

Published
2023-09-12
How to Cite
Hidayanto, D., Aprilia, S., & Nababan, N. (2023). The Role of E-Filing, Perceived Ease of Use, and Perceived Usefulness in Improving Corporate Taxpayer Compliance. Jurnal Akuntansi Dan Manajemen, 20(1), 58 - 66. https://doi.org/10.36406/jam.v20i01.872
Issue
Vol 20 No 1 (2023)
Section
Articles