Antecedent and Consequence of Implementation E-Filling Tax Intention

Taxes serve as the main source of goverment income in Indonesia, as they are implemented through an effective taxation system. This study examines the factors affecting individuals BI to use the E-Filing system and their impact on Taxpayers Compliance levels. Using SEM-PLS method, this research collected data from 121 employees at an educational institution in Semarang as the sample. The adoption of the E-Filing system is expected to optimize tax reporting efficiency and facilitate the tax administration process, therby contributing to an increase in taxplayer compliance. Comprehending the connection between the variables in this research is essential for formulating policy strategies that support state revenue growth through taxation.