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Journal : Journal The Winners

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 Abdurrazaq Abdurrazaq, Abdurrazaq Aco, Nur Asia Agustina, Lydia Ahmad Rathomi, Ahmad Anastasya, Aqila Anderson, Hans Christian Andriani Andriani Angelen, Angelen Angelus, Michael Ani Kurniawati Setiawan Anis Handayani, Julia Annisa, Reva Dwi Apriliani, Ayu Ardianti Permata Ayu Assadam, Muhammad Hilman Falahuddin Ayu, Lodiana Bayuni, Tia Citra Candra Tri Utami Candri, Candri Darma Sambo, Surya Desi Riani Desy Safitri Dewi, Siti Nurholisoh Dilla Agustin Dinarafqiya, Dinarafqiya Effendy, Dudy Endang, Andi Nurlaily Erma Erma Fanny Fanny Fatahuddin, Rahaliya Salsabila Firdaus, Reno Gaharu, Maula Nuruddin Ghazi Mauer Idroes Ghufira, Nanda ginting, laurena Gunawan , Andrew Gusriani Gusriani Hamdani, Ismi Adhanisa Hanun, Parida Harahap, Erni Febrina Harianja, Dio Arif Hanafi Haryanto Haryanto Hasanah, Devi Miftahul Haswar, Reni Mei Hendra, Joni HUTAHAEAN, THOMAS FIRDAUS Ibrahim, Dinullah Bayu Ikram, Nurul Ildayani, Ildayani Ingtiyas, Fatma Tresno Irene, Rosafina Jers, La Ode Topo Kevin kevin Kholil, Syukur Lestari, Andi Indah Lia Wandira Lubis, Muslim Lubis, Yani M. Fikri Jaka Pratama Mairanda, Risda Hairil Manda, Hilda Mawaddah Mawaddah, Mawaddah Meilinda Agustina Monata, Rio Setya Muhammad Afdal Muhammad Munawir Pohan Muhammad Zacky Muslimin Muslimin Mutiara, Sitti Ayzah Naila Shaliha, Cut Raisha Nevin Sebastian Nathanael Nizwah, Ummu Noratama Putri, Ramalia Novi Chandra Saputra Novi Susanti Nur Afni Safarina, Nur Afni NURUL HIDAYAH Nurzen. S, M. octamelia, Mega Pairi, Binar Pardede, Ranat Mulia Pawestri, Natasya Rahma Dewi Princesa, Winola Qadrun Nada Rachmatullah, Fahmi Raden Mohamad Herdian Bhakti Rahmadhani, Nur Azlya Rahmi, Nadila Aulia Ramadhani, Livia Ernesta Ramadhani, Salwa Rambe, Riza Hamdani Rifdah Septianingsih Rina Mirza Rizki Fadhila, Sherly Sahara, Masyitah As Sahruni, Sahruni Sambodo, Bambang Sari, Andi Aliya Meilana Sari, Nurvica Sasongko, Hari Andang Satika, Parida Sa’adah, Nur Lailatus Selvi Aristantya Shahibah Yuliani Silitonga, Sutan Parasian Siregar, Suci Romadhani Srefani, Cornelia Stevany, Nabila Sujarwo Sujarwo Surbakti, Anton Diary Steward Suriadi , Suriadi SYAHPUTRA, OKY Syarah, Indri Tandililing, Elia Madatu Tania Putri Tania, Putri Tao, Toni Tao Tarigan, Tasya Ika Saylani Thezo, Veren Richmarie Trisna Putri Tristama, Aditya Usman, Fityatun Vernansha, Cindy Wahyuni, Srie Wangsa, Yowen Nober Yenti, Cintia Darma Yuniar Yuniar Yusuf, Akmal Zahrawati, Fawziah