Analysis of Using e-Filing with The Implementation of Theory of Planned Behavior
DOI:
https://doi.org/10.24002/kinerja.v25i2.4657Abstract
Abstract
This study aims to examine the impact of taxpayer’s intention toward using e-filing on actual e-filing usage. This research model based on theory of planned behavior that analyze behavioral attitude, subjective norm and perceived behavioral control as factors that affect taxpayer’s intention toward using e-filling and its impact on actual e-filling usage. Analysis of data uses Partial Least Square of Structural Equation Modeling (PLS SEM). Unit of analysis in this research are accounting lecturers from several universities in Indonesia. A total of 211 lecturers as an individual taxpayer responded to the survey using questionnaires. The result findings prove that attitude toward using e-filing, subjective norm, and perceived behavioral control significantly influence taxpayer’s intention to use e-filing and in the end it will give an impact on actual e-filing usage.
Keywords theory of planned behavior, intention toward using e-filing, subjective norm, perceived behavioral control, actual e-filing usage.
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