Factors that Influence the Use of e-Faktur: The Case of VAT Online Reporting

摘要

Reformation in the information technology-based taxation system was carried out by the Directorate General of Taxation to encourage a breakthrough by updating e-faktur. This research aims to examine the Effect of Perception of Self-Efficacy Perception, Perception of Usefulness and Perception of Ease to Use of e-faktur on Reporting Effectiveness of VAT online reporting in Indonesia.The results showed that the increasing Perception of Self-Efficacy Perception, Perception of Usefulness and Perception of Ease to Use of e-faktur causing effectiveness of VAT online reporting increased.