Tax Payers’ Perception Using E-Filling System

DOI

10.2991/aicobpa-18.2019.29How to use a DOI?

Keywords

decomposed theory of planned behavior; tax payers perception; e-filling system

Abstract

This study aims to examine the perceptions of taxpayers using the e-filing system using the Decomposed Theory of Planned Behavior (DTPB). A survey of 100 individual taxpayers in Malang City who has used the e-filing system in SPT reporting (Notification) was conducted to collect the data. The results indicate that perceived usefulness, perceived benefits, and perceived of behavioral control significantly related with behavioral intention of using the e-filing system. While the perception of ease of use and perceived risk does not affect behavioral intention of using the e-filing system.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Latifah Hanum
PY  - 2019/08
DA  - 2019/08
TI  - Tax Payers’ Perception Using E-Filling System
BT  - Proceedings of the Annual International Conference of Business and Public Administration (AICoBPA 2018)
PB  - Atlantis Press
SP  - 122
EP  - 123
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicobpa-18.2019.29
DO  - 10.2991/aicobpa-18.2019.29
ID  - Hanum2019/08
ER  -