Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation

Authors

  • Reni Surmayanti
  • Made Sudarma
  • Roekhudin Roekhudin

DOI:

https://doi.org/10.22219/jrak.v7i2.17

Abstract

Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation. The purpose of
this research is to examine the effect of attitude, subjective norms, perceived behavior control,
perceived usefulness, perceived ease of use, self-efficacy and amount of information towards
taxpayer’s behavioral intention to use e-system in taxation. This research was conducted in KPP
Pratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research found
thatattitude, subjective norms and perceived behavior control does not affect the taxpayer’s
behavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use,
self-efficacy and amount of information affects the taxpayer’s behavioral intention to use esystem in taxation.
Keywords: Behavioral intention, e-system, Personal Taxpayer (WPOP).

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Published

2017-12-21

Issue

Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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