USER ACCEPTANCE ON TAX APPLICATION

ABSTRACT : This research aims to analyze the attitude of acceptance of tax system (electronic invoice) bytaxpayers in Sulawesi through three independent variables, namely perceived usefulness, ease of use, andenjoyment. This study uses a quantitative approach with primary data. Data collected from distributingquestionnaires to 101 respondents after that processed using Smart PLS Version 4. The findings of this study arethat all hypotheses are accepted that all three independent variables have a positive and significant effect on theattitude of taxpayers to use efaktur.

KEYWORDS : ease of use, enjoyment, technology information system,usefulness,value added tax