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Journal : Jurnal Reviu Akuntansi dan Keuangan

Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation Reni Surmayanti; Made Sudarma; Roekhudin Roekhudin
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.741 KB) | DOI: 10.22219/jrak.v7i2.17

Abstract

Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation. The purpose ofthis research is to examine the effect of attitude, subjective norms, perceived behavior control,perceived usefulness, perceived ease of use, self-efficacy and amount of information towardstaxpayer’s behavioral intention to use e-system in taxation. This research was conducted in KPPPratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research foundthatattitude, subjective norms and perceived behavior control does not affect the taxpayer’sbehavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use,self-efficacy and amount of information affects the taxpayer’s behavioral intention to use esystem in taxation.Keywords: Behavioral intention, e-system, Personal Taxpayer (WPOP).
Co-Authors A.A Ngurah Narendra A.A Raka Novi Aristi Adi Bhaskara Adi Darmawan Ervanto Adinata Mas Pratama Aggry Saputra Aggry Saputra Agus Aan Jiwa Permana Agus Dharma Ajeng Anandra Anak Agung Kompiang Oka Sudana Anak Agung Ngurah Prawira Yudha Andrew Sumichan Andrew Sumichan Ari Kamayanti Ariyady Kurniawan Muchsin Asri Prameshwari Casya Nova Nitali Ginting Charolina Devi Oktaviana Soleman Charolina Devi Oktaviana Soleman Dandy Pramana Hostiadi Darma Kotama, I Nyoman Darma Putra Dea Novim Kartikasari Dewa Ayu Putri Wulandari Dewa Made Wiharta Dima Nurfitri Apriani Dita Rizky Prahayuningtyas Duman Care Khrisne Faraz Muhammad Aulia Ferry Angga Irawan Gde Brahupadhya Subiksa Hanif Prio Ariantono Hardi yusa Hisyam Rahmawan Suharno Hisyam Rahmawan Suharno I Dewa Gede Budi Dharma Prabhawa I Dewa Made Krisnayana I Dewa Nyoman Anom Manuaba I Dewa Nyoman Anom Manuaba I Gede Abi Yodita Utama I Gede Adnyana I Gede Harsemadi I Gede Herry Juniartha I Gede Wira Darma I Gst Agung Alit Wismaya I Gusti Agung Gede Mega Perbawa I Gusti Agung Indrawan I Gusti Agung Komang Diafari Djuni Hartawan I Gusti Ayu Angelica Tara Phoebe Maharani I Gusti Kade Harta Kesuma Wijaya I Gusti Made Panji Indrawinatha I Gusti Ngurah Adhy Pradhana I Gusti Ngurah Agung Jaya Sasmita I Gusti Ngurah Agung Surya Mahendra I Gusti Ngurah Agung Surya Mahendra I Gusti Ngurah Gede Agung Suniantara I Gusti Ngurah Rai Dharma Widhura I Gusti Rai Agung Sugiartha I Kadek Arya Wiratama I Kadek Dwi Gandika Supartha I Kadek Sastrawan I Kadek Yuda Setiadi I ketut Gede Darma Putra I Komang Yogi Sutrisna I Made Adi Bhaskara I Made Arsa Suyadnya I Made Artawan I Made Dwi Ardiada I Made Dwi Jendra Sulastra I Made Gede Yudiana I Made Gede Yudiyana I Made Oka Widyantara I Made Sukarsa I Made Sukarsa I N Satya Kumara I Nyoman Adi Putra I Nyoman Gunantara I Nyoman Putu Suwindra I Putu Adi Pradnyana Wibawa I Putu Agus Eka Darma Udayana, I Putu Agus Eka I Putu Agus Priska Suryana I Putu Alit Putra Yudha I Putu Arya Putrawan I Putu Astya Prayudha I Putu Gd Sukenada Andisana I Putu Gede Adiatmika I Putu Oka Wisnawa I Putu Putra Diyastama I Putu Putrayana Wardana I Putu Sugi Almantara I Putu Warma Putra I Wayan Agus Surya Darma I Wayan Eka Krisna Putra I Wayan Suarna Ida Ayu Dwi Giriantari Ida Ayu Listia Dewi Ida Ayu Putu Febri Imawati, Ida Ayu Putu Febri Ida Bagus A. Swamardika Ida Bagus Agung Eka Mandala Putra Ida Bagus Dwijaya Kesuma Ida Bagus Gede Manuaba Ida Bagus Gede Widnyana Putra Ida Bagus Leo Mahadya Suta Ida Bagus Leo Mahadya Suta Ida Bagus Leo Mahadya Suta Ida Bagus Surya Paramarta IGAM Yoga Mahaputra Irvan Dinda Prakoso Irwansyah Cahya Irwansyah Cahya Adha L Iskandar, Adi Panca Saputra Isnan Murdiansyah IW Dani Pranata Jauzaa Maylia Suhendro Juli Sulaksono Kadek Ary Budi Permana Kadek Ary Budi Permana Kadek Ary Budi Permana Kadek Ary Budi Permana Kheri Arionadi Shobirin Komang Budiarta Komang Budiarta Komang Isabella Anasthasia Komang Oka Saputra Komang Sri Utami Lanang Bagus Amertha Lie Jasa Linawati Linawati Luh Gede Putri Suardani Luh Ria Atmarani M. Azman Maricar Made Dinda Pradnya Pramita Made Dinda Pradnya Pramita Made Pasek Agus Ariawan Made Pradnyana Ambara Made Sri Indradewi Adnyana Manuh Artana Michael Tanduk Langi Londong Allo Moh Hidayat Koniyo, Moh Hidayat Muhammad Ridwan Satrio Nengah Widiangga Gautama Ni Komang Sri Julyantari Ni Komang Sukri Antariani Ni Luh Ratniasih, Ni Luh Ni Made Ananda Putri Pratiwi Ni Made Ari Lestari Ni Made Dwi Antari Ni Putu Nila Lestari Ni Putu Sutramiani Ni Wayan Lusiani Ni Wayan Sri Ariyani Nurkholis - Nyoman Gede Yudiarta Nyoman Paramaita Nyoman Pramaita Nyoman Putra Sastra Nyoman Swastika Dharma Pande Made Sutawan Philipus Novenando Mamang Weking Purwania Ida Bagus Gede Putri Sintya Dewi Putri Suardani Putu Agung Ananta Wijaya Putu Angelina Widya Putu Arya Mertasana Putu Aryasuta Wicaksana Putu Bagus Satria Paramartha Putu Risanti Iswardani Putu Wirya Kastawan R. Sapto Hendri Boedi Soesatyo Ramadhani, Risky Aswi Reni Surmayanti Rifky Lana Rahardian Rizky Muharram Julyanto Roekhudin, Roekhudin Rukmi Sari Hartati Rukmi Sari Hartati Tria Hikmah Fratiwi Vony Wahyunurani Wahyudin Wahyudin Wayan Gede Ariastina Y. Yuliati Yogiswara Dharma Putra Yoni Yogiswara Yudhistira Bayu Perkasa Zefanya Nadya Putri Zulfachmi Zulfachmi