Taxpayers Perception Of E-Filing System In Increasing Behavior Of Annual Reporting Of Tax Return (Indonesian Evidence)

Abstract

The number of e-filing users, especially individual taxpayers has steadily been increasing, but this system has not been implemented by all registered taxpayers. This aims of this study are to examine the effect of attitude towards behavior, subjective nor perceived behavior control on intent to use e using the Theory of Planned Behavior. Furthermore, the effect of the intent to use e-filing on the behavior of individual taxpayer in reporting Annual Tax Return was included in the analysis. This research was conducted on 243 respondents who validly filled out the questionnaires within the period of May Primary Tax Office of Palembang Ilir Barat area. The collected data were analyzed by using Partial Least Square. The findings of the study reveal that the towards behavior, subjective norms, and perceived behavior control have a positive and significant effect on the individual taxpayer's intent to use the e In addition, the intent to use e-filing system and significant effect on the behavior of the individual taxpayers in reporting the annual tax return.

Intention of filing tax claims for religious donations: Results from a Muslim American survey

“…Additionally, trust in authorities and the power to enforce tax compliance are crucial factors in determining compliance behaviors (Wahl et al, 2010; Saddaf et al, 2022). Furthermore, taxpayers' perception of the e‐filing system, subjective norms, and perceived behavior control have a positive and significant effect on individual taxpayers' intent to use the e‐filing system, which in turn affects their behavior in reporting annual tax returns (Aliffiani & Soyadı, 2018). Furthermore, Markonah and Manrejo (2022) suggest that individuals' attitudes and subjective norms play a crucial role in shaping their tax compliance decisions (Markonah & Manrejo, 2022).…”