Proceedings of the Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2019)

Influence of E-Filling Website Toward Intention of Personal Taxpayers in Submitting Annual Tax Return

Authors
Hendro Lukman, Estralita Trisnawati
Corresponding Author
Hendro Lukman
Available Online 20 May 2020.
DOI
https://doi.org/10.2991/assehr.k.200515.001How to use a DOI?
Keywords
E-filing Perceived Usefulness, Perceived Ease to Use, Perceived Risk
Abstract
The success of online transactions is dependent on website designs. Likewise is the e- filing website of the Directorate General of Taxes (DGT) in increasing the participation of Personal Incomes Taxpayers in submitting Annual Tax Return. This study aims to determine factors of e-filing websites that influence taxpayers to use e-filing in submitting their Annual Tax Return. The factors that were examined are Perceived Usefulness and Perceived Ease to Use with Perceived Risk as moderating variable towards the intention of Personal Taxpayers (PT) to use e-filing. Data were collected by using random questionnaires to of employees who reported their Annual Tax Return by using e- filing at the Tax Service Office or booth at the malls which was provided by the DGT. From the 93 respondents, the result of this study indicates that Perceived Usefulness and Perceived Ease to Use in website design have significant influence on the taxpayers’ intention to use e-filing. Whereas perceived risk is an independent and moderating variable that does not have significant influence. It can be concluded that taxpayers are comfortable using e-filing, but they ignore the level of risk. Hence, the DGT must maintain taxpayers’ trust of their data from being misused by unauthorized persons.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Hendro Lukman
AU  - Estralita Trisnawati
PY  - 2020
DA  - 2020/05/20
TI  - Influence of E-Filling Website Toward Intention of Personal Taxpayers in Submitting Annual Tax Return
BT  - Proceedings of the Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2019)
PB  - Atlantis Press
SP  - 1
EP  - 5
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200515.001
DO  - https://doi.org/10.2991/assehr.k.200515.001
ID  - Lukman2020
ER  -