Published: 2025-06-01

Analisis Kepatuhan Wajib Pajak terhadap Penggunaan E-Filing dengan Pendekatan Technology Accetance Model (TAM) di Wilayah Blitar

DOI: 10.35870/jemsi.v11i3.3992

Diva Susanti, Nosilia Fristiani
  • Diva Susanti: STIE Kesuma Negara
  • Nosilia Fristiani: STIE Kesuma Negara
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Abstract

This study aims to explain the relationship between perceived usefulness and ease of use on the influence of taxpayer compliance using the E-Filing application. In addition, this study also evaluates the role of using the E-Filing application as an intervening variable between perceived usefulness and perceived ease of use on taxpayer compliance. This research method uses a quantitative approach by distributing questionnaires to Taxpayers via Google Form containing statements of agreement or disagreement with the statements in the questionnaire. The questionnaire was distributed to Taxpayers who had used the E-Filing tax application system in the Blitar area. Data were analyzed using IBM SPSS 26 and IBM AMOS 20. The results of this study are expected to provide an understanding of tax application users and provide knowledge for application developers about the factors that must be developed in the application to make it easier to accept and use.

Keywords

Perceived Usefulness; Perceived Ease of Use; Use of E-Filing; Taxpayer Compliance

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How to Cite

Susanti, D., & Fristiani, N. (2025). Analisis Kepatuhan Wajib Pajak terhadap Penggunaan E-Filing dengan Pendekatan Technology Accetance Model (TAM) di Wilayah Blitar. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1219-1228. https://doi.org/10.35870/jemsi.v11i3.3992
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 3 (2025)

  • Section: Articles

  • Published: 2025-06-01

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Author Biographies
Diva Susanti, STIE Kesuma Negara
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, STIE Kesuma Negara, Blitar Jawa Timur, Indonesia.

Nosilia Fristiani, STIE Kesuma Negara
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, STIE Kesuma Negara, Blitar Jawa Timur, Indonesia.

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