The Influence of Perceived Security, Usefulness, and Ease of Use on the Adoption of E-Filing by Individual Taxpayers at PT Infineon Technologies Batam

This research intends to empirically analyze the influence of perceived security, usefulness, and ease of use on the adoption of e-filing by individual taxpayers at PT Infineon Technologies Batam. This study utilizes a quantitative approach by collecting data through online questionnaires distributed via Slido. The research sample consisted of 95 respondents selected by purposive sampling. The result showed that perceived security, usefulness, and ease of use positively influence the adoption of e-filing. These findings provide valuable input to the Tax Directorate General (TDG) to improve e-filing services. By increasing the perceived security, usefulness, and ease of use on e-filing adoption, the TDG can help taxpayers use the service more actively.

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Publication Details

Journal
Journal of Applied Accounting and Taxation
Published
2025-03-26
DOI
https://doi.org/10.30871/jaat.v10i1.9190
Primary Topic
SMEs Development and Digital Marketing
Type
article
Field-Weighted Citation Impact
0.00
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article

The Influence of Perceived Security, Usefulness, and Ease of Use on the Adoption of E-Filing by Individual Taxpayers at PT Infineon Technologies Batam

Rizki Lanniari HS, Asha Isma Rahmadhani
Journal of Applied Accounting and Taxation
SMEs Development and Digital Marketing
article

The Influence of Perceived Security, Usefulness, and Ease of Use on the Adoption of E-Filing by Individual Taxpayers at PT Infineon Technologies Batam

Rizki Lanniari HS, Asha Isma Rahmadhani
article en

Abstract

This research intends to empirically analyze the influence of perceived security, usefulness, and ease of use on the adoption of e-filing by individual taxpayers at PT Infineon Technologies Batam. This study utilizes a quantitative approach by collecting data through online questionnaires distributed via Slido. The research sample consisted of 95 respondents selected by purposive sampling. The result showed that perceived security, usefulness, and ease of use positively influence the adoption of e-filing. These findings provide valuable input to the Tax Directorate General (TDG) to improve e-filing services. By increasing the perceived security, usefulness, and ease of use on e-filing adoption, the TDG can help taxpayers use the service more actively.

Journal of Applied Accounting and TaxationVol. 10(1)
Universitas Batam (ID), Politeknik Negeri Batam
Openalex Percentile: Top 88%
SMEs Development and Digital Marketing
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