文章基本信息

标题：Influence of TAM and UTAUT models of the use of e-filing on tax compliance
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作者：Henny Rakhmawati ; Sutrisno Sutrisno T ; M. Khoiru Rusydi 等
期刊名称：International Journal of Research in Business and Social Science
印刷版ISSN：2147-4478
出版年度：2020
卷号：9
期号：1
页码：106-111
DOI：10.20525/ijrbs.v9i1.576
出版社：Society for the Study of Business & Finance
其他摘要：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.