Implementation of Decomposed Theory of Planned Behavior on the Adoption of E-Filling Systems Taxation Policy in Indonesia

Expert Journal of Business and Management (2014) 2, 1- 8

8 Pages Posted: 6 Sep 2017

See all articles by Sri Hastuti

Sri Hastuti

Universitas Pembangunan Nasional "Veteran" JAWA TIMUR

Diah Hari Suryaningrum

Universitas Pembangunan Nasional Veteran Jawa Timur

Luky Susilowati

Universitas Pembangunan Nasional Veteran Jawa Timur

Muchtolifah M

Universitas Pembangunan Nasional Veteran Jawa Timur

Date Written: November 5, 2014

Abstract

The increased in internet and telecommunication usage has become the reason for the adoption of e-filling systems for annual tax report or SPT (based on Indonesian Taxation Authority Decree Number Kep.88/PJ/2004 on 14th May 2004 about electronic based annual tax report). On the contrary, this development does not show in the usage of the e-filling systems. This condition is the reason for this study to investigate the implementation of e-filling systems taxation policy by using decomposition theory of planned behavior. This theory is used to understand and test the influenced factors in the usage of electronic based annual tax report (e-filling) and the persistent of e-filling system in Indonesia. Population in this study is the Indonesian citizen’s tax payers who have got tax registration number (NPWP) both who have or have not used e-filling to report the annual tax return in Surabaya area, East Java-Indonesia. Sample is taken using a non-probability sampling, with convenient sampling method. Analytical technique used in this observation is Structural Equation Method (SEM). The results showed that e-filling user’s attitude, subjective norms, and perceived behavior control influence the users’ intention to use e-filling systems. These results indicated that Indonesian citizens’ intention to use the e-filling facilities to report their annual tax income is depend upon their attitudes and controls on the systems. Even if Indonesian tax payers realized that with e-filling systems they will be able to increase the effectiveness, more optimize services, hasten and improved efficiency in annual tax reporting, the taxpayer does not completely understand about how to operate the e-filling system. Therefore, it is imperative for the government to socialize and educate them on the importance of e-filling systems.

Keywords: e-filling user’s attitude, control of perception variable, intention to use efilling

JEL Classification: M15, M38, C5

Suggested Citation

Hastuti, Sri and Suryaningrum, Diah Hari and Susilowati, Luky and M, Muchtolifah, Implementation of Decomposed Theory of Planned Behavior on the Adoption of E-Filling Systems Taxation Policy in Indonesia (November 5, 2014). Expert Journal of Business and Management (2014) 2, 1- 8 , Available at SSRN: https://ssrn.com/abstract=2686868

Sri Hastuti (Contact Author)

Universitas Pembangunan Nasional "Veteran" JAWA TIMUR ( email )

Jl. Raya Rungkut Madya
Rungkuy
Surabaya, Jawa Timur 60293
Indonesia

Diah Hari Suryaningrum

Universitas Pembangunan Nasional Veteran Jawa Timur ( email )

Jl. Raya Rungkut Madya
Rungkuy
Surabaya, Jawa Timur 60293
Indonesia

Luky Susilowati

Universitas Pembangunan Nasional Veteran Jawa Timur ( email )

Muchtolifah M

Universitas Pembangunan Nasional Veteran Jawa Timur ( email )

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