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Saputra, Clairine Agelica Riona
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Economics, Econometrics & Finance

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Analysis of Using e-Filing with The Implementation of Theory of Planned Behavior Lingga, Ita Salsalina; Eddy, Endah Purnama Sari; Dewi, Nunik Lestari; Saputra, Clairine Agelica Riona
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4657

Abstract

AbstractThis 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.
Co-Authors Eddy, Endah Purnama Sari Ita Salsalina Lingga Nunik Lestari Dewi