Tax E-Filing System Acceptance Level on the Taxation Compliance: An Application of the UTAUT Approach
DOI:
https://doi.org/10.21512/tw.v20i1.5572Keywords:
tax filing, e-filing system, acceptance level, taxation complianceAbstract
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
Plum Analytics
References
Al-Mansoori, K. A., Sarabdeen, J., & Tchantchane, A. L. (2018). Investigating Emirati citizens’ adoption of e-government services in Abu Dhabi using modified UTAUT model. Information Technology and People, 31(2), 455–481. https://doi.org/10.1108/ITP-12-2016-0290.
Dewi, N. K. L. R. D, & Yadnyana, I. K. (2017). Faktor-faktor yang mempengaruhi minat dan perilaku penggunaan sistem e-filing di kota Denpasar dengan model UTAUT. E-Jurnal Akuntansi Universitas Udayana, 21(3), 2338-2366. https://doi.org/10.24843/eja.2017.v21.i03.p23.
Directorate General of Taxes. (2007). Annual report 2007. Retrieved December 15th 2018 from http://www.pajak.go.id/sites/default/files/Annual_Report%202007.pdf.
Directorate General of Taxes. (2018). E-Filing: Cara mudah cepat dan aman lapor pajak. Retrieved December 15th 2018 from http://www.pajak.go.id/content/article/E-Filing-cara-mudah-cepat-danaman-lapor-pajak.
Hakim, M. M. (2016). Analisis model penerimaan pengguna sistem pelaporan pajak online. Simetris : Jurnal Teknik Mesin, Elektro Dan Ilmu Komputer, 7(1), 365-372. https://doi.org/10.24176/simet.v7i1.526.
Hartati, E. (2013). Analisis faktor – faktor yang berpengaruh terhadap efektivitas penerapan egovernment dengan menggunakan metode UTAUT (Unified theory Of acceptanced use of technology) di kota Palembang. Seminar Nasional Teknologi Informasi Dan Multimedia. Yogyakarta, Indonesia. pp. 7-12.
Hidayat. (1986). Teori efektivitas dalam kinerja karyawan. Yogyakarta: Gajah Mada University Press.
Investment Coordinating Board (BKPM). (2018). Income tax regulation number 36/2008. Retrieved December 28 th 2018 from
https://www.bkpm.go.id/images/uploads/prosedur_investasi/file_upload/UU_36_2008.p.
Khechine, H., Lakhal, S., & Ndjambou, P. (2016). A meta-analysis of the UTAUT model: Eleven years later. Canadian Journal of Administrative Sciences, 33(2), 138–152. https://doi.org/10.1002/cjas.1381.
Lu, N. L., & Nguyen, V. T. (2016). Online tax filing - E-government service adoption case of Vietnam. Modern Economy, 7(12), 1498–1504. https://doi.org/10.4236/me.2016.712135.
Mahzan, N., & Lymer, A. (2014). Examining the adoption of computer-assisted audit tools and techniques. Managerial Auditing Journal, 29(4), 327–349. https://doi.org/10.1108/maj-05-2013-0877.
Neraca. (2018). Sistem pelaporan e-filing perlu dievaluasi – Ditjen pajak terima lebih 10,5 juta laporan SPT WP pribadi. Retrieved December 14th 2018 from 46 Journal The WINNERS, Vol. 20 No. 1, March 2019: 33-47 http://www.neraca.co.id/article/99267/sistem-pelaporan-E-Filing-perlu-dievaluasi-ditjen-pajakterima-lebih-105-juta-laporan-spt-wp-pribadi-2017.
Nurita, D., & Setiawan, K. (April 2nd, 2018). Jumlah wajib pajak pribadi pelapor SPT masih di bawah target. Tempo.Co. Retrieved December 15th 2018 from https://bisnis.tempo.co/read/1075511/jumlah-wajib-pajak-pribadi-pelapor-spt-masih-di-bawahtarget.
Patton, M. Q. (2002). Qualitative research & evaluation methods (Third Edition). London: Sage Publications.
Putera, A. D. (April 4th, 2018). Rasio kepatuhan pelaporan SPT wajib pajak orang pribadi meningkat. Kompas.Com. Retrieved December 15th 2018 from: https://ekonomi.kompas.com/read/2018/04/02/180752626/rasio-kepatuhan-pelaporan-spt-wajibpajak-orang-pribadi-meningkat.
Robson, C., & McCartan, K. (2016). Real world research (Fourth Edition). United Kingdom: John Wiley & Sons.
Saunders, M., Lewis, P., & Thornhill, A. (2016). Research methods for business students. New York: Pearson.
Sa’idah, N. (2017). Analisis pemgunaan sistem pendaftaran online (e-health) berdasarkan Unified Theory of Acceptance and Use of Technology (UTAUT). Jurnal Administrasi Kesehatan Indonesia, 5(1), 72-81. https://doi.org/10.20473/jaki.v5i1.2017.72-81.
Schaupp, L. C., Carter, L., & McBride, M. E. (2010). E-file adoption: A study of U.S. taxpayers’ intentions. Computers in Human Behavior, 26(4), 636-644. https://doi.org/10.1016/j.chb.2009.12.017.
Thomas, D. T., Singh, L., & Gaffar, K. (2013). The utility of the UTAUT model in explaining mobile learning adoption in higher education in Guyana. International Journal of Education and Development using Information and Communication Technology (IJEDICT), 9(3), 71-85.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). Quarterly, 27(3), 425–478.
Williams, M. D., Rana, N. P., & Dwivedi, Y. K. (2015). The unified theory of acceptance and use of technology (UTAUT): A literature review. Journal of Enterprise Information Management, 28(3), 443-488. https://doi.org/10.1108/JEIM-09-2014-0088.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
