A Effect of E-Filing on the Behavior of Taxpayers in Annual Tax Return Obligations Against Use of the Actual System

The Republic of Indonesia Tax Institute uses modern technology services for annual tax reporting. This study analyzes the effect of e-filing on the behavior of taxpayers who report annual tax obligations on the actual use of the system. Data collection through questionnaires about taxpayers who filled out the tax return but only 93 questionnaires that can be processed. The results of the questionnaire were processed using structural equations which were processed by the LISREL 8.70 program. This research is quantitative. The results of the coefficient of determination (R2) of 0.11, which means that the simultaneous contribution of 11% of exogenous variables feels useful, perceived ease of use can explain the diversity of endogenous behavior of the intention variable to be used. The remaining 89% is influenced by other factors. Recommended for Tax Institutions, continue to improve and add to the benefits of e-filling, as is done in India.


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Introduction Tax Institutionof the Republic of Indonesian as the formulator and implementer of policy and technical standardization in the taxation field, in its 2018 Performance Report continues to make efforts so that tax compliance for tax payers (WP) can be improved. One of them is "modern technology-based services for ease of fulfillment of tax obligations" [1]. The form of service based on modern technology is the use of internet based actual system the form e-filing.
Understanding "e-Filing is a method of submitting electronic reporting annual tax (SPT) that is done online and in real time via the internet on the website of the tax institution (www.pajak.go.id) or an internet service provider company designated by the tax institution" [2]. Data based on 2017 DJP LAKIN and 2018 that Submission of electronic tax returns as of 31 March 2017 there were 3.490.635 (62.83%) of the total target of5.555.816 WP, meaning that there were still WPs reporting in conventional tax returns [3]. This data is composed of WP Entity namely SPT 1771, SPT WPOP 1770 and SPT WPOP 1770 S.
The reason there are still taxpayers to report their taxes using conventional Notification, because the Taxation  Online tax reporting has a mission to make it easier for taxpayers to complete their taxation and help increase state tax revenue. Therefore, there are many benefits from online tax reporting, including cutting time and costs, validation is done to ensure the accuracy of the data entered.
Therefore, use of the actual system form of efiling influenced by factors because it is considered useful/useful (Perceived Useful), easy to use (Perceived Ease to Use) by taxpayers? What about the behavior of taxpayers in this case the intention of data security risks due through the internet to the use of actual system use in reporting financial data? This is at the same time the aim of this research.
Tax administration is anticipating things that might happen by fulfilling tax administration obligations including calculating taxes correctly, paying taxes on time and reporting them on time [4]. So, one tax obligation is to report taxes on time. In India individuals and HUF who require legal audits of 44AB or companies without e-Filing will not be accepted [5]. "ElectronicAnnual Tax Returnthe potential to benefit taxpayers and IRB, but only if it is actually used by Malaysian taxpayers. Thus, the purpose of this study is to identify the factors that influence the taxpayer's decision to use the e This research will examine human behavior of the use of information technology, namely e filing in tax reporting. Therefore, "this study uses the theory of Technology Acceptance Model (TAM) designed by Davis (1986)" [8]. Purpose of TAM is providing an explanation of the determinants of general computer use able to explain user behavior in various end-user computing technologies and user populations. Ideally someone wants a useful model not only for prediction but also for exploration. so researchers and practitioners can identify why certain systems might not be acceptable. and pursue appropriate Based on research model, object to be examined isuse of the actual system as a dependent variable 2 or Y2 and behavior intentions used well as dependent variable/moderation 1 or Y1. While the independent variable 1 is perceived useful as X1 and variable 2 is perceived ease to use as X2. Therefore, research hypothesis is as follows. Behavior intentions used affect use of the actual system H 5 Behavior intentions used affect use of the actual system

Result and Discussion
Structural equation modeling is used to determine the structural relationship between the research variables. Test the suitability of the variable relationship structure using the goodnessof-fit index. The results of structural equation modeling (SEM) using the LISREL 8.70 program in this research in Table 2. This research has 3(three) hypotheses tested, from the 3 hypotheses base don the test results obtained that only the first hypothesis (H1), and seven (H7). The full results of testing each hypothesis in Table 3. The results of analysis using by Lisrel 8.70 software program according to Figures 2 and 3 and Table 2  Based on the picture above, the calculated F value> F table perceptionuseful, perception of ease simultaneously against behavior intentions used3.31> 2.46, meaning that Perceived useful (ζ1), Perceived ease to use (ζ2), together-the same effect on behavior intentions used (η1) positive and significant effect together behavior intentions used(η1). Coefficient determination (R2)0.50, this value indicates contribution of 50% simultaneously exogenous variables Perceived useful, perception of easecan explain the diversity of variables endogenous behavioral intention to use, while the remaining 50% is influenced by other factors such as security data and can still report conventional Annual Tax Return.
Hypothesis five (H5) describes testing about the effect of exogenous variables: behavior intentions used (ζ) onuse of the actual system (η2 the calculated F value of the effectsimultaneous behavior intentions usedonuse of the actual system is 3.61> 2.46 so that it can be said to be influential and significant behavior intentions used against use of the actual system. Coefficient determination (R2) of 0.011, the value shows that the magnitude of the simultaneous contribution of the behavior intentions used variable to the use of the actual system1.1%, rest is influenced by other factors by 98.9% as there is still a lack of awareness of taxpayers in meeting their tax obligations. This means that in other words whatever the government does ithis case the Directorate General of Taxes especially regarding tax reporting, taxpayers carry out because they are forced as the meaning of taxation that can be forced based on the law.

Conclusion
The results showed that partially showed that perceived useful influence and significant effect onbehavior intentions used. Perception of easehas an effect but is not significant onon behavioral intention used. Behavioral intention used has an effect but is not insignificant to the Use of the Actual System. Results of study simultaneously that perceived useful, Perception of ease and www.psychologyandeducation.net significant influence on behavioral intention used. Coefficient determination (R2) of 0.50, this value indicates that the contribution of 50% simultaneously exogenous variables Perceived useful, Perception of ease can explain diversity variables endogenous behavioral intention to use, such as security data and can still report conventional Annual Tax Return.
The magnitude of the simultaneous contribution of the Behavioral intention used variable to the use of the actual system1.1%, rest is influenced by other factors of 98.9% such as the lack of awareness of taxpayers in meeting their tax obligations. This means that in other words whatever the government does in this case the Directorate General of Taxes in particular regarding tax reporting, the taxpayer carries out his tax obligations because he is forced as the tax sense that can be forced based on the law.
Tax institution, continues to improve and add to the benefits of the attractiveness of e filling. As done in India, namely the process of filing a tax refund if it does not carry out e-filing, it is not processed or processed but does not get additional interest as stipulated in the General Taxation Provisions Act.