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
Abstract Views = 13 times
Full Text [PDF] DOWNLOADS = 22 times
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(01), 58 - 66. https://doi.org/10.36406/jam.v20i01.872
Issue
Vol 20 No 01 (2023): [JAM] Jurnal Akuntansi dan Manajemen Vol 20 No 01 (April - 2023)
Section
Articles

Copyright (c) 2023 Jurnal Akuntansi dan Manajemen

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Open Access & Copyright Notice

Open Access

Journal Akuntansi dan Manajemen is a national peer reviewed and open access journal that publishes significant and important research from all area of Accoounting and Management.

This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.

Copyright

Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.

Disclaimer

No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.