Application of UTAUT 2 Model on E-Filing Usage Behavior
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.
Authors
- Putu Andy Suarna Dwipa
- Gayatri
Institutions
- Udayana University (ID)
Publication Details
- Journal
- E-Jurnal Akuntansi
- Published
- 2025-08-20
- DOI
- https://doi.org/10.24843/eja.2025.v35.i07.p03
- Primary Topic
- Technology Adoption and User Behaviour
- Type
- article
- Field-Weighted Citation Impact
- 0.00