Open AccessAnalysis of Using e-Filing with The Implementation of Theory of Planned Behavior
Author(s) -
Ita Salsalina Lingga,
Endah Purnama Sari Eddy,
Nunik Lestari Dewi,
Clairine Agelica Riona Saputra
Publication year - 2021
Publication title -
kinerja
Language(s) - English
Resource type - Journals
eISSN - 2549-1709
pISSN - 0853-6627
DOI - 10.24002/kinerja.v25i2.4657
Subject(s) - taxpayer , theory of planned behavior , structural equation modeling , psychology , norm (philosophy) , control (management) , social psychology , legal norm , affect (linguistics) , applied psychology , computer science , statistics , mathematics , political science , artificial intelligence , law , communication
This 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.