Effect of Perception of Facilities, Intensity of Conduct, and Satisfaction of Tax Payers to Submission of Letter by E-Filing Notice on Tax Service

Muammar Khaddafi,Zatinhumaira ZatinHumaira,Wahyuddin Wahyuddin,Falahuddin Falahuddin,Henry Aspan,Mohd. Heikal

doi:10.1108/978-1-78756-793-1-00001

Muammar Khaddafi, Zatinhumaira ZatinHumaira + Show 4 more

Open Access

https://doi.org/10.1108/978-1-78756-793-1-00001

Copy DOI

Abstract

Abstract Purpose – The purpose of this research is to determine the effect of perceived ease, intensity of behavior, and user satisfaction in using the e-filing system, especially in the city of Lhokseumawe. Design/Methodology/Approach – Analysis of the data in this study was done using multiple linear regression. The sample collection method used in this study was convenience sampling with a total sample of 96 people. Findings – The results showed that (Aditya, 2011) perceived ease had a positive significant effect on the use of e-filing (Ajzen, 1980), intensity behavior positive significant effect had a on the use of e-filing (Darussalam, 2007), and user satisfaction had a positive significant effect on the use of e-filing (Davis, 1989). Research Limitations/Implications – The implication of this research is the effect of user satisfaction against use of e-filing. Practical Implications – Use of e-filing can simplify the reporting process overall by taxes and easy to use e-filing. Originality/Value – Perceived ease, intensity behavior, and user satisfaction affect the use of e-filing.

Highlights

Answering and addressing the growing needs of the community of taxpayers throughout Indonesia will be a level of service that should be getting better, with the ballooning cost of processing tax returns and the desire to reduce the burden of administrative processes using paper tax returns
Director General of Taxes in meeting the aspirations of the taxpayer issued a decision of the Director General Tax No KEP-88/PJ./2004 dated May 14, 2004 (BN No 7069 Page. 4B) of the Notice of Submission and Submission of Notice of Extension in Electronics
Analysis of the data used to test the hypothesis in this study is to use multiple linear regression model with the following equation: PE 1⁄4 a þ b 1PK þ b 2IP þ b 3KP þ e where, PE is the use of e-filing; PK, the perceived ease; IP, the intensity of conduct; KP, the user satisfaction; A, constants; B, regression coefficients; e, coefficient error

Summary

Introduction

State revenues from the tax sector in the country is the most popular form of revenue generation for the country, because the tax is an instrument of the state that has an important role in sustaining state financing. Answering and addressing the growing needs of the community of taxpayers throughout Indonesia will be a level of service that should be getting better, with the ballooning cost of processing tax returns and the desire to reduce the burden of administrative processes using paper tax returns. Director General of Taxes in meeting the aspirations of the taxpayer issued a decision of the Director General Tax No KEP-88/PJ./2004 dated May 14, 2004 After the success of e-SPT program the Directorate General of Taxation (DGT) issued a decree back KEP-05/PJ/2005 are set out on January 12, 2005 on the submission of the notice electronically (e-filing) through an Application Service Provider (ASP) appointed by the Director General of Taxation

Objectives

Methods

Results

Conclusion