Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Form Untuk Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP)

Abstract

This study aims to understand the factors influencing the decision of Individual Taxpayers (WPOP) in adopting the e-form system for annual tax return reporting. Using UTAUT analysis and adding two supporting variables, this study evaluates the influence of performance expectancy, effort expectancy, facilitating condition, trust, and perceived value on the intention to use e-form. A case study was conducted on the employees of XYZ Tax Consultant Office. Based on the research findings, performance expectancy and perceived value have a significant positive effect on the intention to use e-form, while effort expectancy, facilitating condition, and trust do not have an effect. The results of this study are expected to provide new insights for authorities in improving the effectiveness and efficiency of the tax reporting system in Indonesia.