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Application of UTAUT 2 Model on E-Filing Usage Behavior

Putu Andy Suarna DwipaUdayana UniversityGayatriUdayana University
E-Jurnal Akuntansi (Sinta 3)Vol. 0 No. 020 Agustus 2025
DOI10.24843/EJA.2025.v35.i07.p03

Abstrak

The research conducted has a focus on knowing the factors that influence the intention and behavior of using e-Filing through the application of the UTAUT 2 Model. This research was conducted at Denpasar Barat and Denpasar Timur Tax Office. The sampling method used is purposive sampling with a sample of 100 respondents who have met the criteria as a sample. Structural Equation Model-Partial Least Square is used for data analyzing. The findings obtained indicate that the intention to use e-Filing is supported by business expectations, socio-cultural factors, beliefs and is not supported by habits and usage intentions.

Kata Kunci

e-FilingUTAUT 2IntentionUsage Behavior

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Application of UTAUT 2 Model on E-Filing Usage Behavior | E-Jurnal Akuntansi | Publiora