Year: 2025
Type: article
Study design: Observational Study
Abstract: The research conducted has a focus on knowing the factors that influence the intention and behavior of using e-Filing through the application of the UTAUT 2 Model. This research was conducted at Denpasar Barat and Denpasar Timur Tax Office. The sampling method used is purposive sampling with a sample of 100 respondents who have met the criteria as a sample. Structural Equation Model-Partial Least Square is used for data analyzing. The findings obtained indicate that the intention to use e-Filing is supported by business expectations, socio-cultural factors, beliefs and is not supported by habits and usage intentions.
Source: E-Jurnal Akuntansi
Authors: Putu Andy Suarna Dwipa, Gayatri
Institution: Udayana University
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413739619