Analisis Minat Penggunaan E-filing menggunakan Theory of Planned Behavior

Elisabect, Elisabect and Lingga, Ita Salsalina (2022) Analisis Minat Penggunaan E-filing menggunakan Theory of Planned Behavior. Jurnal Akuntansi Bisnis, 20 (1). pp. 124-136. ISSN 2541-5204

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Abstract

E-filing is the submission of Annual SPT which can be done online via the internet on the website of the Directorate General of Taxes. This study was conducted with the aim of empirically testing people's attitudes toward the use of e-filing, subjective norms, and behavioral control influencing public interest (especially non-employees) in using e-filing. The difference with previous studies is that the focus of this research is more on testing the interest of taxpayers in using e-filing at KPP Pratama Purwakarta. The research model that the researcher uses for this test is The Theory Planned Behavior (TPB). The research data was collected from 100 people who answered the questionnaire from the researcher, 100 people were also non-employee taxpayers at KPP Pratama Purwakarta. For processing research data, researchers used Partial Least Square of Structural Equation Modeling (PLS SEM). In this study, the researcher found that behavioral attitudes using e-filing, and perceived behavioral control significantly affect behavioral interest in using e-filing, but Subjective Norms yielded insignificant results on interest in e-filing.

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