Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model

By Sondakh, Jullie Jeanette | European Research Studies, April 2017 | Go to article overview

Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model


Sondakh, Jullie Jeanette, European Research Studies


1. Introduction

State Revenue from the tax is absolute, because taxes can determine the sustainability of the development and welfare of the people. The role of tax revenue for the state is become very dominant in the wheels of government support and continues to increase from year to year. But in practices, the state revenue from the tax is still not optimal. Directorate General of Taxation as the board appointed by government to collect tax revenue has made tax reformation of tax policy and tax administration system (modernization of tax administration) so potential tax revenue can be collected optimally.

Modernization of tax administration consist policy reform, administrative reform and the reform of supervision. Related to the administrative reform, the Director General of Taxation Sigit Priyadi Pramudito (magazines of Certified Public Accountant-CPA Indonesia, April 2015) stated to strengthen other tax sectors such as human resources and information technology (Suryanto, 2016). The focus of this research is to provide input with related to the modernization of the tax administration on strengthening tax sector related to tax information system or electronic tax services, namely e-SPT, e-filing, e-invoices and other electronic tax services. One of the facility of taxes that will be discussed in this study with related to the electronic tax services, namely e-SPT which is an application (software) made by the DJP for used by the taxpayer in order to get the ease of filing (SPT). The use of e-SPT is intended for all work processes and taxation services to work well, smooth, accurate and easier for taxpayers on their tax obligations until tax compliance will be increased. Tax revenue target will be achieved if supported by appropriate tax incentives and tax compliance in paying the obligations.

Based on the previous description, there should be an observation on interests predition behavior using e-SPT related the benefits of using perceived usefulness, perceived ease of use, attitude towards e-SPT and behavioral intention to use e-SPT. The research regarding behavioral intention is analyzed through modeling structural Equation modeling (SEM). On the second stage in the process of research, analysis model used the structural model that can explain direct effect, indirect effect and the total through the entire model (full model).

The purposes and benefits of this research are able to predict the behavior of the taxpayer's interest in using the electronic tax services and to provide policy direction for the tax authorities in reforming the system of policy reform, administrative reform and the reform of supervision. This research expects to contribute some empirical evidences in field of behavioral accounting.

2. Literature Review

2.1. Technology Acceptance Model (TAM)

One ot the theory about the used of information technology systems that are considered to be very influential and commonly used to describe the individual acceptance of the use of information technology is the Technology Acceptance Model (TAM). This theory was first introduced by Davis (1986) and was developed from Theory of Reasoned Action (TRA) by Azjen and Fisbein (1980). TAM added two major constructs into the TRA. The two main constructs are perceived usefulness and perceived ease of use. TAM argued that individual acceptance of information technology systems is determined by the two constructs. The first Technology Acceptance Model (TAM) and has not been modified are using five main constructs as follow : (1) perceived usefulness; (2) perceived ease of use; (3) attitude toward behavior; (4) interests of behavior using technology; (5) the behavior of using actual technology TAM is still a new model, there are so many rasearch try to compare between TRA and TAM and with the Theory of Planned Behavior (TPB) in era of this model introduction. Davis et.al. (1989) found that TAM is better in explain the desire to receive technology compared TRA. …

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