Determination of Tax Payers Behavior on Tax Reporting with E-Filing System

I Gusti Made Putra Budidharma, I Wayan Ramantha, Ni Made Dwi Ratnadi


This study aims to obtain empirical evidence of the factors in TAM and TPB which explain the behavior of taxpayers in reporting taxes by e-filing. The location of the study was conducted at the Singaraja Pratama Tax Service Office. The research method used is quantitative research methods with primary data obtained from questionnaire data. The population in this study were all individual taxpayers registered at the Pratama Singaraja Tax Service Office, totaling 70,592 people. Based on this population using the Slovin formula the number of samples in this study was 400 respondents. The sampling technique in this study was snowball sampling. Data analysis techniques using Variance (Partial Least Square) Structural Equation Modeling Path Analysis. The results of the study show that the factors that influence the behavior of taxpayers' acceptance of e-filing are the perceptions of ease of use, perceptions of usefulness, tax justice, attitudes toward use, perceptions of control behavior, subjective norms, and intentions to use. Other factors, namely gender, education level, income level, and risk perception have no effect on the behavior to use e-filing.

Keywords: tax reporting, e-filing, structural equation modeling, partial least square, acceptance behavior.

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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