Analysis of the Use of the E-Invoice 3.0 Application on Taxable Entrepreneurs Using the Tam Model

Abstract

The purpose of this study was to analyze the use of the E-Invoice 3.0 application on Taxable Entrepreneurs in Pekanbaru using The Tam Model on periode 2020/2021. The research method used a quantitative. The variables in this study are perceived usefulness, eassy of use, trust, behavioral intention, and actual system use. This research used PLS. The results of the validity test, the questions valid becaused the AVE >0,5. The results of the reliability test, the questions reliable because the cronbach alpha's >0,7. The result of this study perceived usefulness, eassy of use, and trust have a positive and significant effect on the use of the e-invoice 3.0 application.