ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL

This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor towarde-filing and its impact actual usage. Analysis of data uses Partial Least Square (PLS) Structural Equation Modeling (SEM). The analysis unit this consists lecturers from state private universities Indonesia, where questionnaires are used collect primary data. findings show perceived ease usefulnessaffect taxpayers’ willingness which turn affects the result study is intended resolve issue low toward reporting.