ANALYSIS OF PERCEIVED EASE OF USE, ATTITUDE, AND PERCEIVED RISK AS FACTORS INFLUENCING E-FILING USE

Abstract

Governments worldwide are moving towards utilizing the power of information, communication and technology (ICT) to make public service more effective and efficient. E-filing, is a system of tax returns submission electronically which is conducted through the online system in real time. In Indonesia, this system is also known as e-SPT. According to Directorate General of Taxation verdict No. Kep-88/pj/2004 on tax return submission electronically, taxpayers can submit their tax returns electronically by downloading an application through an application service provider chosen by the Directorate General of Taxation (DGT) with 24/7 access. This study analyzes the factors influencing e-filing use. Based on the sample of 155 respondents in Yogyakarta with convenience sampling method used, path analysis results show that Perceived Ease of Use (PEOU) and Attitude have a positive and significant impact on e-filing use. On the contrary, Perceived Risk (PR) has negative impact on e-filing use. This study is significant for scholars in understanding the factors that affect e-filing use. Moreover, for DGT, this study contributes to the input of the e-filing system revitalization and development for a better e-government service in Indonesia.