Lingga, Ita Salsalina and Eddy, Endah Purnama Sari and Dewi, Nunik Lestari and Saputra, Clairine Agelica Riona (2021) Analysis of Using E-Filing with the Implementation of Planned Behavior Theory. Kinerja, 25 (2). pp. 192-204. ISSN 2549-1709
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Abstract
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.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | theory of planned behavior, intention toward using e-filing, subjective norm, perceived behavioral control, actual e-filing usage. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 22 May 2022 06:38 |
| Last Modified: | 22 May 2022 06:38 |
| URI: | http://repository.maranatha.edu/id/eprint/30308 |
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