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

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

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

Cited by 11 publications

(16 citation statements)

References 1 publication

(1 reference statement)

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“…Currently, not all taxpayers use e-Filing because they think that the use of computer systems in the reporting of the SPT is confusing and difficult than reporting manually. It is because many taxpayers do not understand the operation of e-Filing, and their ability to use e-Filing is still minimal (Khaddafi et al, 2018). To overcome this problem, DJP should improve the e-Filing system to be more ready to use.…”

Section: Perceived Ease Toward Intention To Use E-filing With Information Technology Readiness As An Intervening Variablementioning

confidence: 99%

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Tahar¹,

Riyadh²,

Sofyani³

et al. 2020

JAFEB

143

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This study aimed to analyze evidence of the effect of perceived ease-of-use, perceived usefulness, and perceived security on the citizen's intention to use e-Filing with information technology readiness as an intervening variable. This study used primary data collected from Civil Servants Taxpayers, Indonesian National Armed Forces, and State Police of the Republic of Indonesia in Semarang City. One hundred fifty questionnaires were distributed, and 126 were processed and analyzed. The multiple linear regression and path analysis were employed to test the hypotheses. The results indicated that perceived ease-of-use and perceived security had a positive effect on the use of e-Filing, while perceived usefulness has no effect on the use of e-Filing. In addition, readiness of information technology did not mediate the relationships among the perceived ease-of-use, perceived usefulness, and perceived security on the use of e-Filing. This study implies that Directorate General of Taxes, as a provider of e-Filing services, may improve the quality of e-Filing, especially in terms of ease and security. It is because, based on the results of this study, both aspects have been empirically proven to be able to increase intention to use e-Filing in reporting the annual notification letter.

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Section: Perceived Ease Toward Intention To Use E-filing With Information Technology Readiness As An Intervening Variablementioning

confidence: 99%

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Tahar¹,

Riyadh²,

Sofyani³

et al. 2020

JAFEB

143

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“…It is therefore important that the attitude of taxpayers towards self-assessment is improved to achieve a better tax compliance level (Nawawi and Salin, 2018). According to Khaddafi et al (2018), the adoption of an electronic tax system will depend on the perceived ease of use of the tax system, intensity of behaviour and user satisfaction. This implies that taxpayers must be happy and motivated to use the electronic tax system, but the tax system should as well be easy to use.…”

Section: Electronic Tax System and Tax Compliancementioning

confidence: 99%

The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance

Night

Bananuka

2019

JEFAS

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Purpose The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an African developing economy. Design/methodology/approach This study used a quantitative research approach where questionnaires with close-ended questions were used. This study’s research design was cross-sectional and correlational. Usable questionnaires were received from 214 managers of SBEs, and data were analysed with the help of SPSS v22 and MedGraph program (Excel version). Findings Adoption of electronic tax system is a partial mediator in the association between attitude towards electronic tax system and tax compliance. Results further indicate that adoption of electronic tax system and attitude towards electronic tax system are significantly associated with tax compliance. Research limitations/implications This study was cross-sectional, and monitoring changes in behaviour over time was not possible. The study used a quantitative research approach, and this limits respondents from expressing their feelings fully. The study was conducted in Uganda, and it is possible that the results of this study can be generalized to developing countries with environments similar to that of Uganda. Originality/value Whereas there has been a number of studies on tax compliance, this study provides an initial empirical evidence on the mediation effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from SBEs of an African developing economy – Uganda.

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“…This is later proved by Simuyu and Jagongo (2019) study that when e-tax filing is easy, simple, and secure to file, it could improve taxpayers' compliance. Furthermore, the attitude towards an e-tax system also significantly influences the adoption of an e-tax system based on three aspects: perceived ease of use, the intensity of behavior, and the users' satisfaction (Khaddafi et al, 2018). In other words, the easier the e-tax system is to use, the more motivated and more willing taxpayers are to apply it.…”

Section: Electronic Tax System In Relation To Attitude Towards Electr...mentioning

confidence: 99%

The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator

Hai¹,

Mac²,

Tran³

et al. 2022

JEMI

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PURPOSE: Tax compliance is a topic of concern for many scholars all over the world. Most of them point out factors affecting tax compliance, and one significant factor is the adoption of tax compliance. However, there have not been many studies analyzing the relationship between attitude towards an e-tax system, adoption of an e-tax system, and tax compliance. This paper aims to investigate the mediating impact of adoption of an e-tax system in the association between attitude towards an e-tax system and tax compliance based on empirical evidence from Vietnamese enterprises. METHODOLOGY: On the basis of the Theory of Reasoned Action (TRA), the research model is proposed. Accordingly, hypotheses are developed and this study applies a quantitative analysis with a research sample of 435 Vietnamese enterprises. The questionnaire includes close-ended questions sent to managers or tax accounting officers at enterprises by three methods: directly interviewing, via e-mail, and via the General Department of Taxation. The collected data are then processed and analyzed by SPSS v.22 and AMOS. The study applies Cronbach’s Alpha as a tool for assessing the reliability or internal consistency of scales. Following is the exploratory factor analysis (EFA). Finally, regression analysis is used to evaluate the impact of the independent variables on the dependent variable and to estimate the research model. FINDINGS: There are significant direct effects of the two independent variables, attitude towards an e-tax system and adoption of an e-tax system, with the dependent variable tax compliance. Furthermore, the adoption of an e-tax system partially mediates the association between attitude towards an e-tax system and tax compliance. This mediating effect positively consolidates the impact of attitude towards an e-tax system and tax compliance. IMPLICATIONS: This paper mainly focuses on the tax compliance of Vietnamese enterprises that could be further studied with foreign enterprises that have been operating in Vietnam. Besides, the research is conducted in the context of Vietnam, thus, it is a reference for studies in other developing countries having a similar economy or tax administration. ORIGINALITY/VALUE: This study contributes to enhancing research associated with tax compliance, especially investigating the mediating impact of adoption of an e-tax system in the association between attitude towards an e-tax system and tax compliance of enterprises in the context of Vietnam. The findings of the study suggest some policy implications for improving tax compliance in Vietnam including (1) continuously improving the information technology infrastructure for both tax authorities and enterprises; (2) widely disseminating tax law and providing support services to enterprises; (3) upgrading the e-tax system to ensure the effective coordination between tax authorities, tax officials, enterprises, and other authorities in applying e-tax; (4) consolidating the supervision and assessment of the adoption of e-tax; (5) promoting information and education on the perception of complying with the tax law for taxpayers in particular and the entire population in general; (6) developing a tax administration strategy based on tax compliance.

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

Cited by 11 publications

References 1 publication

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance

The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator

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