2022
DOI: 10.36407/jmsab.v5i1.456
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The Role of Perception of Usefulness and Interest in Using E-Filing for Individual Income Tax

Abstract: This study aims to see the role of external factors such as speed, subjective norms, and understanding of taxation in increasing the use of E-Filing. In addition, this study also aims to see the role of internal factors related to attitudes and behaviors such as perceptions and interests in using E-Filing in increasing the use of E-Filing. Speed has no significant negative influence on the use of E-Filing. Subjective norms have a positive and significant influence on the use of E-Filing. Understanding of taxat… Show more

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“…In other words, people are welcoming of services or technologies if they consider them useful. According to the survey done by [15], electronic filing adoption has a good relationship with perceived usefulness. Though other factors may have a variable influence on usage intention, PU is shown to be the driving force in the study.…”
Section: Literature Review and Hypotheses Developmentmentioning
confidence: 99%
“…In other words, people are welcoming of services or technologies if they consider them useful. According to the survey done by [15], electronic filing adoption has a good relationship with perceived usefulness. Though other factors may have a variable influence on usage intention, PU is shown to be the driving force in the study.…”
Section: Literature Review and Hypotheses Developmentmentioning
confidence: 99%