The intention to use a new system or technology is very important in the implementation of the new system, including the web-based tax learning. Intention is influenced by attitudes towards the use of technology. This research analyzes the impact of internal and external factors on the intention to use web-based tax learning. The population is all of the accounting department’s students. With convenience sampling method, the samples are 134 respondents. The data source is the primary data, with questionnaires as data collection method. This research uses multiple regression. Before that, researchers do a classical assumption test, i.e. normality, multicolinierity, and heteroscedasticity. The results find that the performance expectation and attitudes towards the use of technology influence the intention to use web-based tax learning, while the expectation of business system, social influence, and anxiety do not affect the intention to use web-based tax learning.
Volume 11 | 11-Special Issue