Lutfia Zahra
ABSTRACT
This study aims to assess perception and determine the actual usage of e-Tax System which is e-Invoice Web Based as a VAT periodic tax return reporting system. This study uses the variables perceived usefulness, perceived ease-to-use, technology self-efficacy, and system quality as independent variables and actual usage of E-Invoice Web Based as the dependent variable. The sample in this study were 97 respondents obtained from Cochran formula with the criteria a taxpayer who has used E-Invoice Web Based. The data were analyzed using the PLS-SEM method and the result shows that perceived ease of use and self-efficacy has significant effect meanwhile perceived usefulness and quality system has insignificant effect on actual usage of E-Invoice web based.
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Index Terms
- Assessing Perception and Actual Usage of the E-Tax System as a VAT Periodic Tax Return Reporting System: An Empirical Study in Indonesia
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