An Empirical Research on The Success of E-filing Tax Online Reporting During COVID-19 Pandemic in Indonesia

نویسندگان

چکیده

This research aims to determine how the e-filing performance by taxpayers complete their tax obligation themselves which is more widely used during COVID-19 Pandemic with TAM method. was conducted using a quantitative method use questionnaire that distributes will be managed integrated theory and processed SEM- PLS purposive sampling technique. The sample data obtained through online questionnaires were 164 taxpayers. result shows an interesting where perceived usefulness ease of have no remarkable relationship behavioural interest due obligatory in Indonesia. indicated influences actual because continue e- filing as tool reporting taxes. also quality system service effect on other indicators. These results show pandemic, e-Filing Reporting can considered successful handy application updated quality, assurance security protects personal good satisfied application.

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ژورنال

عنوان ژورنال: E3S web of conferences

سال: 2023

ISSN: ['2555-0403', '2267-1242']

DOI: https://doi.org/10.1051/e3sconf/202342602137