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The Directorate General of Taxes every year always makes an easy step for taxpayers to fulfill their tax rights and obligations. The existence of the e-invoice 3.2 application is expected to cover the shortcomings of the previous tax invoice payment system so that state treasury revenues can be received optimally. The purpose of the research is to evaluate the use of Web E-Invoices using the UTAUT (Unified Theory of Acceptance and Use of Technology) model based on indicators of performance expectations, effort expectations, social influence and facilitating conditions. Jakarta is know as a big city in Indonesia which has many companies in it, therefore the population of this research is the people of Jakarta who actively use the e-invoice website in their work. The data for this research comes from the results of a questionnaire and was obtained quantitatively with the total number of samples obtained being 151 and the samples analyzed in this research were 150 samples in accordance with the research criteria. Results of data analysis shows that behavior when using e-invoicing information technology has a positive relationship with indicators of performance expectancy, effort expectancy, and social influence on behavioral intention and indicators of facilitating conditions have a positive relationship with use behavior.

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Evaluation on the Use E-Invoicing Web Platform (E-Faktur) in the Processes of Filling, Reporting, and Restitution of Periodic Value-Added Tax Return Using Unified Theory of Acceptance and Use of Technology (UTAUT) Model in Jakarta

  • 会议论文

  • 发表日期：

    2026年

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  • Astina B. E. Munte,
  • Danita Shela Octavianti,
  • Aries Wicaksono

摘要

The Directorate General of Taxes every year always makes an easy step for taxpayers to fulfill their tax rights and obligations. The existence of the e-invoice 3.2 application is expected to cover the shortcomings of the previous tax invoice payment system so that state treasury revenues can be received optimally. The purpose of the research is to evaluate the use of Web E-Invoices using the UTAUT (Unified Theory of Acceptance and Use of Technology) model based on indicators of performance expectations, effort expectations, social influence and facilitating conditions. Jakarta is know as a big city in Indonesia which has many companies in it, therefore the population of this research is the people of Jakarta who actively use the e-invoice website in their work. The data for this research comes from the results of a questionnaire and was obtained quantitatively with the total number of samples obtained being 151 and the samples analyzed in this research were 150 samples in accordance with the research criteria. Results of data analysis shows that behavior when using e-invoicing information technology has a positive relationship with indicators of performance expectancy, effort expectancy, and social influence on behavioral intention and indicators of facilitating conditions have a positive relationship with use behavior.