scholarly journals Tax E-Filing System Acceptance Level on the Taxation Compliance: An Application of the UTAUT Approach

The Winners ◽  
2019 ◽  
Vol 20 (1) ◽  
pp. 33
Author(s):  
Natasya Natasya ◽  
Elia Madatu Tandililing ◽  
Michael Angelus ◽  
Kevin Kevin
Keyword(s):  
Tax Compliance ◽  
Research Approach ◽  
Time Saving ◽  
Acceptance Level ◽  
Performance Expectancy ◽  
Filing System ◽  
Effort Expectancy ◽  
Directorate General ◽  
System Acceptance ◽  
The Individual

This research aimed to analyze the acceptance level of the tax e-filing system on the tax compliance of the individual taxpayer. UTAUT had underpinned this research that consisted of the aspects of Performance Expectancy (PE), Effort Expectancy (EE), Social Influence  (SI), and Facilitating Condition (FC). These factors were expected to trigger the taxpayer attitude which will be impact on their behavioral intention. Using a qualitative research approach, an interview with 16 individual taxpayers with certain criteria was conducted. The interview questions were derived from the UTAUT aspects. Moreover, all interview scripts segmented into three distinct classifications; age, gender, and occupation. The interview data were analyzed using Nvivo 12. The result shows that tax e-filing system is effective to stimulate the commitment of the participant, not only to use the system regularly and to report their tax return but also to fulfill their tax obligation voluntarily. The e-filing system increases participant productivity because it offers cost reduction and time-saving. Furthermore, it is easy to understand and effortless to use. However, SI has less impact on the participant' decision to use tax e-filing system since it is mandatory in accordance with the tax regulation. Regarding the FC, it is sufficient to develop people interest in using the e-filing system. This result could be a beneficial source for the Directorate General of Taxes to evaluate the e-filing implementation and for Indonesia citizen to actively involved

scholarly journals PENGARUH MUTU PELAYANAN PERPAJAKAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAKPADA SISTEM E-FILING PERPAJAKAN DI INDONESIA

2018 ◽  
Author(s):  
Yohanes Mardinata Rusli
Keyword(s):  
Significant Relationship ◽  
Tax Compliance ◽  
Filing System ◽  
Directorate General ◽  
Analytical Research ◽  
Ministry Of Finance ◽  
The Republic ◽  
The Individual ◽  
Positive Effect

<p><em>This study is intended to determine the effect of the tax service quality and satisfaction of taxpayers on tax compliance within the individual educational foundation noble mother.</em><em> This study uses quantitative analytical research method, where the data obtained through the distribution of questionnaires to individual taxpayers in the environment of Bunda Mulia education foundation in Jakarta. Data obtained then processed by using software SPSS 23. The results of this study indicate the existence of: (a) positive and significant relationship between the qualities of tax service tax officer (tax) to the taxpayer compliance of individuals; (b) a positive and significant relationship between the satisfactions of individual taxpayers on individual taxpayer compliance.The results represent that the quality of tax services provided by tax officials (tax authorities) have a positive effect on taxpayer compliance of individuals on the system of e-filing taxation in Indonesia. In addition, the level of personal taxpayer satisfaction in the noble education foundation also has a positive and significant impact on the taxpayer compliance of individuals on the tax e-filing system in Indonesia. This research has contributed in assisting and supporting the implementation of e-filing system organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxation.</em></p><p><em> </em></p><p><strong><em>Keywords</em></strong><strong><em>:</em></strong><em> quality of tax service, taxpayers satisfaction, taxpayer compliance, personal taxpayers,e-filing system of Indonesian taxation.</em></p>

scholarly journals THE IMPACT OF SOCIAL FACTORS ON INDIVIDUAL TAX COMPLIANCE

2019 ◽  
Vol 4 (3) ◽  
pp. 26-28
Author(s):  
Muthaloo Subramaniam
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Tax Compliance ◽  
Cultural Background ◽  
Assessment System ◽  
Research Approach ◽  
The Individual ◽  
The Impact ◽  
Compliance Behaviour

Tax revenue is one of important government’s sources of revenue and the taxation system vary across countries. Malaysia went through the paradigm shift by employing the self-assessment system (SAS) on 2001 where responsibility of calculating taxes had shifted successfully from the Inland Revenue Board of Malaysia (IRBM) to taxpayers. Since then, the voluntary tax compliance through SAS in Malaysia has been paying a greater role in meeting the statutory tax obligations and collection, effectively and efficiently. The study is aimed to examine the ethical, moral, religious and cultural background considerations on individual voluntary tax compliance in Malaysia by engaging quantitative research approach by utilising 200 valid questionnaire from respondents who are the individual taxpayer in Malaysia. Multiple regression analysis conducted to identify the effect of ethicality, morality, religiosity and cultural background on the individual voluntary tax compliance in Malaysia. Findings shows that all the variables have significant positive relationship, however the multiple regression analysis proven that ethicality and religiosity have strong significant effect on the individual tax compliance behaviour and on the other hand, morality and cultural background doesn’t have significant effect on individual tax compliance behaviour.

scholarly journals Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak

2019 ◽  
Vol 3 (1) ◽  
pp. 208-216
Author(s):  
Anisa Widya Larasati ◽  
Dyah Probowulan ◽  
Achmad Syahfrudin
Keyword(s):  
Real Time ◽  
Quantitative Methods ◽  
Annual Report ◽  
Tax Compliance ◽  
Primary Data ◽  
System Quality ◽  
Filing System ◽  
Directorate General

E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance. Keywords: E-Filling, Perception, E-Filing System Quality, Complaints

scholarly journals COMPARATIVE ANALYSIS OF TAX PAYER'S ACCEPTANCE TO USE THE E-FILING SYSTEM

2020 ◽  
pp. 40-47
Author(s):  
Annisa Hakim Zamzami ◽  
Abdul Hadi Zulkafli
Keyword(s):  
Unified Theory ◽  
Performance Expectancy ◽  
Filing System ◽  
Use Of Technology ◽  
Significant Difference ◽  
Effort Expectancy ◽  
The Difference ◽  
Facilitating Conditions ◽  
Tax Reporting

Development inequality in terms of culture, economy, and technology in Indonesia affects the quality of human resources, can affect the system of e-filing in tax reporting which is still 70 percent in 2017. The implementation of e-filing is still related to using e-filing in tax reporting. Thus this study will examine the difference in taxpayer acceptance of the factors that influence the personal taxpayer's behavioral intentions to report tax using E-filing based on the basic theory developed by Vencatesh et al. (2003), namely the Unified Theory of Acceptance and Use of Technology (UTAUT). Thus this study aims to differences analysis taxpayer acceptance to use e-filing systems on Java and outside Java. This study analysis with T test, SPSS 25. The results state that there is no significant difference between taxpayers in Java and outside Java in accepting e-filing as an online tax reporting system from performance expectancy, effort expectancy, social influence, facilitating conditions, and behavioral intention. Thus, inequality of development and internet services can be felt by all taxpayers throughout Indonesia. KEYWORDS: e-filing, UTAUT Theory, taxpayer, development inequality.

scholarly journals Analisis User Acceptance dan Usage Atas Implementasi SPAN pada Kementerian Keuangan

2018 ◽  
Vol 3 (4) ◽  
pp. 330-346
Author(s):  
Dwi Ari Wibawa ◽  
Sutiono .
Keyword(s):  
Social Influence ◽  
Structural Equation ◽  
User Acceptance ◽  
Equation Model ◽  
Regional Office ◽  
Performance Expectancy ◽  
Effort Expectancy ◽  
System Use ◽  
Directorate General ◽  
The Impact

The objective of this research is to analyze factors that influence user acceptance and usage of sistem perbendaharaan dan anggaran negara (SPAN) implementation at Finance Ministry of Indonesia. This research examined the impact of performance expectancy, effort expectancy, social influence, facilitating condition and managerial interventions to the attitude toward system use and symbolic adoption. This research is also examined the impact of attitude toward system use to symbolic adoption with technology trust as moderating variable. This study collected the perceptions of 259 SPAN users/operators of 8 regional office of Directorate General of Treasury and State Treasury  Offices of Finance Ministry and analysed using structural equation model approach. The finding suggest that the performance expectancy, effort expectancy, social influence, facilitating condition and managerial interventions have positive and significance impact to the attitude toward system use. The finding also suggest that only social influence and facilitating condition have positive and significance impact to the symbolic adoption. Finally, the finding suggest that technology trust moderates positive and significance impact of attitude toward system use to symbolic adoption..                    Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi penerimaan dan penggunaan Sistem Perbendaharaan Dan Anggaran Negara (SPAN) di Kementerian Keuangan. Penelitian ini menganalisa dampak dari harapan kinerja SPAN (performance expectancy), kemudahan penggunaan SPAN (Effort Expectancy), pengaruh sosial terhadap penggunaan SPAN (Social Influence), adanya fasilitas organisasi terhadap user SPAN (facilitating Condition) dan intervensi pimpinan terhadap penggunaan SPAN (Managerial Intervention) terhadap sikap untuk menyukai SPAN (Attitude Toward System Use) dan menggunakan SPAN secara simbolik (Simbolic Adoption). Penelitian ini juga meneliti dampak dari sikap untuk menyukai SPAN (Attitude Toward System Use) terhadap penggunaan SPAN secara simbolik dengan kepercayaan teknologi (technology Trust)  sebagai variabel moderasi. Penelitian ini mengumpulkan pendapat dari 259 pengguna SPAN / operator dari 10 kantor wilayah dari Direktorat Jenderal Perbendaharaan dan Kantor Pelayanan Perbendaharaan Negara Kemneterian Keuangan dan dianalisis menggunakan pendekatan SEM. Temuan ini menunjukkan bahwa harapan kinerja SPAN (performance expectancy), kemudahan penggunaan SPAN (Effort Expectancy), pengaruh sosial terhadap penggunaan SPAN (Social Influence), adanya fasilitas organisasi terhadap user SPAN (facilitating Condition) dan intervensi pimpinan terhadap penggunaan SPAN (Managerial Intervention) berdampak positif dan signifikan berpengaruh positif terhadap sikap untuk menyukai SPAN (Attitude Toward System Use). Temuan ini juga menunjukkan bahwa hanya pengaruh sosial terhadap penggunaan SPAN (Social Influence), adanya fasilitas organisasi terhadap user SPAN (facilitating Condition) berdampak positif dan signifikan terhadap penggunaan SPAN secara simbolik (Symbolic Adoption). Akhirnya, temuan menunjukkan bahwa kepercayaan terhadap SPAN (Technology Trust) mampu memoderasi hubungan sikap untuk menyukai SPAN (Attitude Toward System Use) dan menggunakan SPAN secara simbolik (Simbolic Adoption).

scholarly journals An Examination of Tax E-Filing Acceptance in Sarawak Applying UTAUT

2021 ◽  
Vol 5 (1) ◽  
pp. 41-54
Author(s):  
Masriah Alias ◽  
Idawati Ibrahim
Keyword(s):  
Social Influence ◽  
Descriptive Analysis ◽  
Negative Relationship ◽  
Performance Expectancy ◽  
Services Delivery ◽  
Filing System ◽  
Use Of Technology ◽  
Effort Expectancy ◽  
Facilitating Conditions ◽  
High Level

The usage of tax e-filing in Malaysia has continuously shown a positive and increasing trend from year to year after a decade of its introduction. However, the acceptance rate for salaried taxpayers in Sarawak is only about 50%, making the study of this situation necessary. The aims of this study are twofold: (1) to examine the level of tax e-filing acceptance in Sarawak, and (2) to investigate the relationships between performance expectancy, effort expectancy, social influence, facilitating condition, and the intention to accept tax e-filing system in Sarawak, Malaysia. This study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) as the underpinning theory. A total of 630 questionnaires was distributed to salaried taxpayers in Sarawak. The descriptive analysis and multiple regression analysis using IBM SPSS version 26 were utilised to achieve the objectives. It was found that taxpayers in Sarawak have a high level of intention to use tax e-filing. The findings also show that performance expectancy and facilitating conditions have a significant positive relationship, social influence has a significant negative relationship. In contrast, effort expectancy was found to be insignificant. Since the IRBM is currently taking steps to enhance services delivery using the e-filing system, the results may assist them to plan a more effective strategy to provide a better tax e-filing system to Sarawak salaried taxpayers, specifically other states that have a similar background to Sarawak.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PENGGUNAAN APPROWEB OLEH ACCOUNT REPRESENTATIVE DIREKTORAT JENDERAL PAJAK

2017 ◽  
Vol 21 (2) ◽  
pp. 232
Author(s):  
Wakhid Nanang Santoso ◽  
Doddy Setiawan
Keyword(s):  
Social Influence ◽  
Self Efficacy ◽  
Intention To Use ◽  
Security Controls ◽  
Performance Expectancy ◽  
Effort Expectancy ◽  
Security Control ◽  
Perceived Security ◽  
Directorate General ◽  
Perceived Enjoyment

This study aims to investigate the effect of performance expectancy, effort expectancy, social influence, web self efficacy, perceived security controls, and perceived enjoyment on the intention to use the approweb by account representative at the Directorate General of Taxation.The study employ web survey to collect data from account representative throughout Indonesia. There are 417 questionaire return from web survey.The results show that the performance expectancy, effort expectancy, social influence, perceived security control, and perceived enjoyment positively effect on the intention to use approweb, whereas the web self efficacy has no effect on the intentions to use approweb by account representative at the Directorate General of Taxation. The higher performance expectancy, effort expectancy, social influence, perceived security control, and perceived enjoyment will increase intention to use Approweb.

Analysis of Tax Compliance with Intervening Variable Pmk Number 91 of 2015 in Jakarta Central Tax Service Office

2019 ◽  
Vol 10 (10) ◽  
pp. 981-991
Author(s):  
Sumarno Manrejo ◽  
Keyword(s):  
Positive Impact ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Research Approach ◽  
National Scale ◽  
Regional Office ◽  
Tax Revenues ◽  
Directorate General ◽  
Total State ◽  
State Revenues

This research is motivated by tax revenues in Indonesia that did not reach the target compared to the realization in the last 10 years, this resulted in a relatively small tax ratio of around 12%. These problems illustrate that the level of taxpayer compliance is still low. Minister of Finance Regulation Number 91/03/2015 is expected to increase tax compliance so that state revenues will increases. This research on taxpayer compliance is focused on the implementation of this regulation in the Central Office of the Directorate General of Taxes in Jakarta. The research approach used is descriptive quantitative. The results of the study indicated that the enactment of the regulation in the Central Jakarta Regional Office has contributed to tax revenues of around 2.05% of total state revenues of IDR11,038,854,776,614 and it contributed 0.37% of IDR61,479,497,160,610. In fact the level of taxpayer compliance in Indonesia in 2015 increased by 1.31% from 59.12% to 60.42%, this is a positive impact of the enactment of the regulation, but the target of tax revenue on a national scale has not been fulfilled yet.

Analysing Acceptance of E-Learning among Lecturers of Federal University of Wukari using Unified Theory of Acceptance and Use of Technology

2021 ◽  
Vol 9 (6) ◽  
Author(s):  
Philip Zhino Aboki ◽  
Wole Olatokun ◽  
Jonathan Iliya Apuru ◽  
Lydia Endaben Lakan
Keyword(s):  
Mixed Methods Research ◽  
Information Science ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Survey Method ◽  
Research Approach ◽  
State University ◽  
Performance Expectancy ◽  
Use Of Technology ◽  
Effort Expectancy

The study investigates the Federal University of Wukari lecturers' performance expectancy and effort expectancy influence in teaching using two constructs of UTAUT. Two research questions were raised and two hypotheses were formulated. A survey method was employed for the study. A mixed methods research approach involving concurrent quantitative and qualitative data collection techniques was utilised. Simple random sampling technique was used to select 233 lecturers. Data were obtained using a structured questionnaire and interview schedules. Instruments were validated by an expert of information science, and reliability was tested using Cronbach Alpha, on 25 lecturers from the Taraba State University, Jalingo with performance expectancy and effort expectancy having 0.861 and 0.864 coefficient respectively. Collected data from the questionnaire were analysed using frequency distribution and Pearson Product Moment correlation, while interview responses were transcribed and analysed thematically. Findings revealed that performance expectancy and effort expectancy positively influence the use of ICT for teaching among the lecturers. Based on the findings, recommendations were proffered.

Factors Predicting the Behavioral Adoption of Electronic Payment System (EPS)

2021 ◽  
Vol 13 (1) ◽  
pp. 88-104
Author(s):  
Isaac Kofi Mensah ◽  
Guohua Zeng ◽  
Chuanyong Luo ◽  
Xiao Zhi-wu ◽  
Mengqiu Lu
Keyword(s):  
Structural Equation ◽  
Equation Modeling ◽  
Intention To Use ◽  
Electronic Payment ◽  
Payment Systems ◽  
Perceived Trust ◽  
Performance Expectancy ◽  
Effort Expectancy ◽  
Perceived Security ◽  
The Individual

This study explored the behavioral adoption of electronic payment systems (EPS) among college students in China based on the UTAUT framework as the theoretical foundation of the study. The analysis was conducted using the partial least squares structural equation modeling (PLS-SEM) technique. The results have demonstrated that performance expectancy, effort expectancy, and perceived security were all significant in predicting the intention to use electronic payment systems. Perceived trust however was not a significant determinant of the intention to use. The individual user past experience was found to predict significantly the performance expectancy, effort expectancy, perceived security, and perceived trust of EPS. The managerial and theoretical implications of these findings on the design and diffusion of electronic payment systems are discussed.

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