What Are the Motivation of Taxpayers in Using E-Filling Information Systems?

Yefni, Yefni; Murniati, Sri; Zifi, Meliza Putriyanti; Yuliantoro, Heri Ribut

doi:10.18202/jamal.2018.04.9030

Cited by 5 publications

(5 citation statements)

References 84 publications

(106 reference statements)

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“…By using e-Filing, taxpayers can report their SPT anytime and anywhere, 24 hours a day, seven days a week. The data in the system will then be sent to the database of the Directorate General of Taxation through ASP (Yefni et al, 2018). Thus, e-Filing is a computer system that can be used to assist users in completing and submitting annual forms of SPT.…”

Section: E-filingmentioning

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

159

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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: E-filingmentioning

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

159

View full text Add to dashboard Cite

show abstract

“…Based on the findings of Sondakh (2017), it can be deduced that despite the purpose for which the government introduced the system, the taxpayers expect it to be able to fulfil the intention for which they have been used. Murniati et al (2018), in their study conducted among personal taxpayers in Pratama Pekanbaru Senapelan, found PU to maintain significant influence on the use of the e-filing system and that PU has a positive relationship with the utilisation of the e-filing. Also, in extant literature by Agarwal and Prasad (1999), they opined that taxpayers adopt the e-filing system because they have found it to be useful when filing their tax returns.…”

Section: Perceived Usefulness and Intention To Usementioning

confidence: 98%

An assessment of the factors influencing adoption of e-filing system in Nigeria

Lamidi

Olowookere

Saad

et al. 2023

IJBIS

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Electronic tax filing (or e-filing) is a system for taxpayers to file their taxes via an electronic system directly to the tax authority. The main objective of this study was to investigate the determinants of the intention of taxpayers to adopt e-filing system in Nigeria. Based on the technology acceptance model (TAM) and technology readiness index (TRI) theory, 175 self-employed taxpayers in the Lagos State of Nigeria have responded to the survey conducted. This study found that technology readiness (TR), perceived usefulness (PU) and perceived ease of use (PEOU) have positive relationships with the intention to adopt the e-filing system. However, the result indicates that only PEOU is a statistically significant factor influencing the intention of taxpayers to adopt the e-filing system. The study recommends that the government should focus on ensuring the e-filing system is more user-friendly and easier to use for the taxpayers.

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“…Rogers (2003) delineated relative advantage as the perception of a certain innovation being better than its initial idea. E-Tax was created to provide a fast, simple, and noncomplex online channel that delivers wide-ranging tax information and services that can be easily accessed anytime, anywhere by everyone (Ibrahim 2014;Yefni et al 2018). Relative advantage and behavioral adoption/application were positively related (Ali et al 2012;Daoud and Ibrahim 2019;Zhu et al 2006).…”

Section: Relative Advantage and Intention To Adopt E-filingmentioning

confidence: 99%

The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption

AbuAkel,

Ibrahim

2023

JRFM

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Electronic filing (e-filing) adoption for tax income purposes is limited in developing countries as the practices of financial accounting and reporting, as well as digitalization in accounting systems, are more prevalent in developed countries. This paper investigates the determinants of e-filing usage in the context of emerging economies such as Jordan. Building on the Technology–Organization–Environment framework (TOE), the study proposes that the effects of relative advantage, top management support, and IT infrastructure as new variables on e-filing adoption and trust in the e-filing systems are positive. The study also proposes that trust in the e-filing system affects e-filing adoption and mediates the influence of relative advantage, top management support, and IT infrastructure on e-filing adoption. Data were collected from 315 respondents and analyzed via Smart PLS. Relative advantage and top management were found to affect the adoption of and trust in e-filing. In addition, trust in the e-filing system affects e-filing adoption and mediates the impact of relative advantage and top management support for e-filing. Therefore, decision-makers should develop a mechanism to increase trust and the benefits of using e-filing for income tax purposes.

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What Are the Motivation of Taxpayers in Using E-Filling Information Systems?

Cited by 5 publications

References 84 publications

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

An assessment of the factors influencing adoption of e-filing system in Nigeria

The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption

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