ASSESSING TAXPAYER BEHAVIOR IN UTILIZING E-FILLING TAX SYSTEM WITH THE PERSPECTIVE OF TECHNOLOGY ACCEPTANCE MODEL AND THE THEORY OF PLANNED BEHAVIOR

Russian Journal of Agricultural and Socio-Economic Sciences

Ghofar A.¹  Maharani H.¹  Subroto B.¹ 

[1] Faculty of Economics and Business, University of Brawijaya;

关键词: E-filling;    behavior;    technology acceptance model;    theory of planned behavior;    taxpayer;   

DOI  :  10.18551/rjoas.2017-07.10

来源: DOAJ

【 摘 要 】

This study aims to assess the factors which influence taxpayer behavior in utilizing e-filling tax system. This study combines Technology Acceptance Model and the Theory of Planned Behavior. The data was collected through a survey method. It took 100 respondents of the personal taxpayers of the Pratama Gresik Utara tax office's employee in utilizing the e-filing to submit their tax return. In order to assess the data, the researchers used Partial Least Square statistical method. The finding shows that the intention construct has a positive influence over the e-filling utilization behavior. Behavioral control has a positive influence over the behavior through the e-filing utilization intention. Easy of use, purpose, attitude, subjective norm, and behavioral control have a positive influence over the e-filing utilization intention. Credibility has a negative influence over the e-filing utilization intention. This study involved the Application Service Provider, Directorate General of Taxes, and KPP Pratama which have to more pay attention the behavior, intention, easy of use, purpose, attitude, subjective norm, and behavioral control of the taxpayer.

【 授权许可】

Unknown