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

Muhammad Nur et al.

doi:10.17762/pae.v58i1.792

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Published: Jan 29, 2021

DOI: https://doi.org/10.17762/pae.v58i1.792

Muhammad Nur et al.

Abstract

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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Vol. 58 No. 1 (2021): Volume 58 No. 1 (2021)

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