Extending Utaut To Investigate Tax E-Filing Acceptance In Central Java
Abstract
This study investigates the utilization of a computer program for online tax filing among individuals in Central Java. Employing the Purposive Sampling Method and extending the Unified Theory of Acceptance and Use of Technology (UTAUT), the research surveyed taxpayers in the region. The findings reveal significant effects of performance expectancy and social influence factors on effort expectancy and behavioral intention towards accepting tax e-filing. However, empirical support for the impact of social influence and effort expectancy on behavioral intention was not established in this study. The novelty of extending the UTAUT framework contributes to advancing theory development in information systems research. This research contributes to understanding the adoption and acceptance of technological innovations, specifically within the context of tax e-filing practices in Central Java, shedding light on factors influencing user behavior and acceptance levels
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DOI: http://dx.doi.org/10.36448/jak.v15i2.3969
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