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

Institutions

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
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Application of UTAUT 2 Model on E-Filing Usage Behavior

Putu Andy Suarna Dwipa, Gayatri
E-Jurnal Akuntansi
Technology Adoption and User Behaviour
article

Application of UTAUT 2 Model on E-Filing Usage Behavior

Putu Andy Suarna Dwipa, Gayatri
article en

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.

E-Jurnal AkuntansiVol. 35(7)
Udayana University (ID)
Openalex Percentile: Top 78%
Technology Adoption and User Behaviour
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.