Analysis of Factors Affecting Tax Payers Intention Towards Using e-Filing in Tax Reporting Based On Technology Acceptance Model Ita Salsalina Lingga, Verani Carolina, Vinny Stephanie Hidayat, Wayan Feri Permana
Universitas Kristen Maranatha
Abstract
This research focus on examining factors that affect tax payer’s intention towards using e-filing in tax reporting. This research is based on Technology Acceptance Model (TAM) that analyzes behavioral attitudes factor that affect behavioral intention towards using e-filing and how its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are lecturers from state and private universities in Indonesia. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low taxpayer’s intention towards using e-filing which will ultimately give an impact on actual e-filing usage.
Keywords: Technology Acceptance Model, Behavioral Intention Towards Using e-Filing, Actual e-Filing Usage
