Title:
THE EFFECT OF PERCEIVED EASE OF USE AND USEFULNESS OF E-FILING ON TAXPAYERS COMPLIANCE: TAXPAYER BEHAVIORAL INTENTION AS A MEDIATING VARIABLE

Authors:
Septiyani Rahayu, Dewi Prastiwi, Indonesia

Abstract:

The purpose of the research is to test the effect of perceived ease of use and usefulness of e-filing on taxpayers compliance with taxpayer behavioral intention as a mediating variable. The sample and population in this research are individual taxpayers who submit such as with e-filing at KPP Pratama Ngawi and the number of respondents is 100 taxpayers. The theory used in this study is the Technology Acceptance Model (TAM) which is a theory related to information systems that is made to be able to examine how individuals can understand and apply information technology, the second theory is the Theory of Planned Behavior (TPB) which is the theory used to predict the behavior of a specific individual. The data collection technique uses a structured list of questions (questionnaires) that are distributed to individual taxpayers who submit e-filing at KPP Pratama Ngawi, with a measurement technique that is a five-criteria Likert scale. Data analysis technique using path analysis with the SPSS 23 application. Path analysis was processed using linear regression analysis in the presence of mediating variables. The results of hypothesis a testing and path analylis show that: (1)  there is a positive and significant eeffect of the perceived ease of use on taxpayers compliance, (2) there is a posiive and significant effect of yhe perceived usefulness on taxpayers compliance, (3) behavioral intention can mediate the relationship between perceived ease of use on taxpayers compliance and (4) behavioral intention can mediate the relationship between perceived usefulness on taxpayers compliance.