Intensity of Taxpayers Using E-Filing (Empirical Testing of Taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi)

Abstract

This study aims to examine the factors that influence the intensity of personal taxpayer behavior using the Unified Theory of Acceptance and Use of Technology (UTAUT), namely performance expectancy, effort expectancy, social influence, facilitating conditions, attitude toward using technology, self-efficacy, and anxiety. The research model was analyzed using a Structural quation Model (SEM) based on variants with SmartPLS 2.0. The test results state that only the condition of the facilities and attitudes towards technology have a significant effect, while others have an influence but are not significant. This means that personal taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi consider the condition of facilities such as tools, guidelines, knowledge, and attitudes towards technology that can affect the intensity of using the e-filing system in reporting Taxes.