ANALYSIS OF THE IMPACT OF E-FACTURE APPLICATION ON TAX COMPLIANCE AT PT. XYZ USING THE TAM (TECHNOLOGY ACCEEPTANCE MODEL) APPROACH

Abstract

The aim of this research is to investigate the efficacy of the e-Facture (e-Invoice) in improving tax compliance levels at PT. XYZ, based on the Technology Acceptance Model (TAM) theory. The objectives of the study are to assess the perceived ease of use and perceived usefulness of the e-Facture application andthe effect on corporate tax compliance. Participants for the current study were obtained from employees who engaged in tax reporting at PT. undefined The main hypotheses derived from the TAM framework were tested using multiple regression analysis. This research provides important information to policy makers and companies interested in enhancing tax compliance adopting technology.