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.
