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All Journal Jurnal Teknik Industri SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Teknik Sipil USU JIK Jurnal Ilmu Komputer EL-MUHASABA Journal The Winners Jurnal Dimensi Pratama Teknik Sipil eDimensi Arsitektur Petra JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Widyariset MIX : Jurnal Ilmiah Manajemen Sinkron : Jurnal dan Penelitian Teknik Informatika Computatio : Journal of Computer Science and Information Systems JOURNAL OF INFORMATICS AND TELECOMMUNICATION ENGINEERING Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT IT JOURNAL RESEARCH AND DEVELOPMENT Jurnal Intek Akuakultur JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Angkasa: Jurnal Ilmiah Bidang Teknologi Jurnal ULTIMA InfoSys Jurnal ULTIMATICS The Indonesian Journal of Infectious Diseases Jurnal Kartika Kimia Journal of Humanities and Social Studies Ultima Management : Jurnal Ilmu Manajemen ComTech: Computer, Mathematics and Engineering Applications MABIS: Manajemen dan Bisnis Journal of Information Systems and Informatics Majalah Ilmiah Warta Dharmawangsa International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Indonesian Journal of Pharmaceutical and Clinical Research Enrichment : Journal of Management Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Widyariset STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Journal of Economics and Business UBS Telcomatics Jurnal Ilmiah Wahana Pendidikan Journal Industrial Manufacturing Akuntansi Bisnis & Manajemen (ABM) Jurnal Paradigma Akuntansi Jurnal Minfo Polgan (JMP) Indonesian Andrology and Biomedical Journal Journal of Engineering Environtmental Energy and Science ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Ilmiah Teknik Informatika dan Komunikasi JURNAL EKONOMI BISNIS DAN MANAJEMEN IJRETINA - International Journal of Retina Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Computer Science Jurnal Intelek Insan Cendikia Cylinder : Jurnal Ilmiah Teknik Mesin Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika Modem : Jurnal Informatika dan Sains Teknologi KAFEBIS Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Kevin kevin
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Journal : Journal The Winners

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Tax E-Filing System Acceptance Level on the Taxation Compliance: An Application of the UTAUT Approach Natasya, Natasya; Tandililing, Elia Madatu; Angelus, Michael; Kevin, Kevin
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 20, No 1 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i1.5572

Abstract

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
Co-Authors Aditiya Hermawan Afdhal, Muhammad Agus Zainul Arifin Agus Zainul Arifin Agusnan, Sri Alfirano Alfirano Amandus Jong Tallo Amir Mahmud Husein, Amir Mahmud Anderson, Ricky Andi Andi Andik Yulianto Andri Wijaya Angelus, Michael Aning Kesuma Putri, Aning Kesuma Antira, Lady Ari Mulianta Ginting, Ari Mulianta Arimbi, Faren Zahra Ario Nugroho Suprapto Arninda, Arninda Arta Tri Narta Aslama, Fathiy Zakaria Assyeh Annasrul Majid Assyeh Annassrul Majid Atmaja, Maxwell Bachri, Karel Octavianus bagus Mulyawan Bena, Dea Almira Carmel Meiden Catherine Catherine Catherine Olivia Sereati Christian Herdinata Christiani, Agustina Citra Wahyuningrum Dali Santun Naga Darius Andana Haris Dedek Kusnadi Dennis Andry, Dennis Dharma Lesmono Dubbert, Juventia Dudi Anandya Dyah Erny Herwindiati Dyah Erny Herwindiati Edo Stanzah edy susanto Edy Susanto Efendi Mabruri Enjeli, Margareta Erlita, Erlita Faqqih Badruzzaman Fazira, Chairiani Indy Fransiska, Silvia Gunawan, Nico H, Muhammad Najmi Mafaza Hafiz Irsyad Hafizhuddin, Azhar Halim Putera Siswanto Hendra Winarsa Hendryli, Janson Hutabalian, Marshinta Romarta Uly I'tishom, Reny Iksen, Iksen Ishak Ishak Iskandar, Hari Izhari, Fahmi Janson Hendryli Jayadi, Riyanto Jeanny Pragantha Jesselyn, Gloria Iverose Jessicca, Jessicca Jesson, Jesson Johanes Fernandes Andry Kertanegara, I Wayan Alvin Kinley Aritonang Lady Antira Larasati, Lintang Laurentius, Laurentius Lie, Melvin Lisana Lisana Lumenta, Marly Lutfiamida, Rifna M Ezar Al Rivan Mahendra, A Majid , Assyeh Annasrul Majid, Assyeh Annasrul Martha, Lidya Ma’ruf, Nardyawan Arifi Meldawati , Lucyani moch syaiful anwar Muhammad Yudhistira Azis Muzahar Narta, Arta Tri Nasrun, Aja Natasya Natasya Nina Yusnita Yamin Novandyanta, Evan Novario Jaya Perdana Pinandita, Aria Prof. Dr. Ir. Dali S. Naga, MMSI Prya Artha Widjaja Purnama, Michael Putra, Mochamad Resya Putri, Rizkya Dwiananda Rafif, Muhammad Akmal Rahayu Ningsih Rahayu, Priskila Christine Ranope, Jumas Raphael C., Raphael C. Restuti Hidayani Saragih Rianto Nurcahyo, Rianto Rizkiliano, Ibrahim Hanif Rofilah, Salsazahra Rostina, Cut Fitri Saefudin Saefudin Salsabila, Nisrina Seng Hansun Sentosa L., Sentosa L. Setiawan, Johan Sihotang, Lenni Evalena Siregar, Aulia Sucitra Dewi Siswanto, Felicia Siti Morin Sinaga Sitorus, Friska Darnawaty Solikah, Al Milatus Stanzah, Edo Sudana, Nathan Kunta Susetyo, Eprafoditus Kristiadi Sutanto, Jessica Levina Suwarno Liang Tandililing, Elia Madatu Theresia Woro Damayanti Viny Christanti M Waruwu, Lilis Risna Wella, Wella Widjaja, Purnamawati Helen Wiwik Nirmala Sari Wiwin Kusuma Atmaja Putra Yuliana Zagoto, Mariana Erfan Kristiani