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Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model

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  • Jullie Jeanette Sondakh

Abstract

The aim of this research is to predict the behavior of the taxpayer's interest in using the e-tax returns through the implementation of Technology Acceptance Model (TAM). This research takes the taxpayer in Manado and Bitung as the sample with total of 156 respondents.Data were analyzed using Structural Equation Modeling (SEM) modeling which consists of two stages: the measurement model (measurement model) and the structural model. The research finds that, the perceived ease of use have a significant positive effect on the perceived usefulness and attitudes towards use e-SPT.The perceived usefulness are having positive and significant effect on the attitudes towards use e-SPT but no significant effect on behavioral intention to use e-SPT. Attitude towards e-SPT are having positive and significant effect on the behavioral intention to use e-SPT.

Suggested Citation

  • Jullie Jeanette Sondakh, 2017. "Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 48-64.
    • Handle: RePEc:ers:journl:v:xx:y:2017:i:2a:p:48-64
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    Cited by:

    1. Dezie Leonarda Warganegara & Roozbeh Babolian Hendijani, 2022. "Factors That Drive Actual Purchasing of Groceries through E-Commerce Platforms during COVID-19 in Indonesia," Sustainability, MDPI, vol. 14(6), pages 1-21, March.
    2. Umi Widyastuti & Erie Febrian & Sutisna & Tettet Fitrijanti, 2019. "Factors Explaining the Market Discipline of Sharia Mutual Funds from a Behavioural Finance Perspective: A Theoretical Approach," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 198-212.
    3. Henny Rakhmawati & Sutrisno T & M. Khoiru Rusydi, 2020. "Influenceof TAM and UTAUT models of the use of e-filing on tax compliance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(1), pages 106-111, January.

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    More about this item

    Keywords

    attitude; behavioral intention; perceived ease of use; perceived usefulness;
    All these keywords.

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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