An Empirical Analysis of the Impact of E-Filing Utilization on Individual Taxpayers: The Role of Information Technology Readiness and Subjective Norms

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Published: 2022-07-14
Keywords:
Perceptions of information technology readiness, Subjective norms, E-filing utilization

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Rahayu Mardikaningsih
Universitas Sunan Giri Surabaya
Utami Puji Lestari
Sunan Giri University of Surabaya, Indonesia
Ella Anastasya Sinambela
Sunan Giri University of Surabaya, Indonesia
Nurul Masithoh
Sunan Giri University of Surabaya, Indonesia
Ernawati
Sunan Giri University of Surabaya, Indonesia

Abstract

Various innovations related to technology applications for tax activities continue to be carried out to facilitate, improve and optimize services to taxpayers by simplifying tax return reporting procedures. The existence of e-filing is one of the innovations from the Directorate General of Taxes (DGT). However, in its application, to utilize e-filing is still not effective and efficient because there are still often various problems underlying it, such as perceptions of information technology readiness and subjective norms. This study intends to determine and analyze the utilization of e-filing for individual taxpayers which is influenced by perceptions of information technology readiness and subjective norms. This type of research data is quantitative data. The data source used for this research is primary data which comes from the answers to the questionnaires distributed to respondents. Employees with a total of 78 were used as research samples. The results of the study state that partially and simultaneously the utilization of e-filing is influenced by perceptions of information technology readiness and subjective norms with positive and significant results.

Article Details

Issue

Vol. 2 No. 2 (2022): Journal of Social Science Studies (JOS3)

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Articles

How to Cite

Mardikaningsih, R., Lestari, U. P., Sinambela, E. A., Masithoh, N., & Ernawati. (2022). An Empirical Analysis of the Impact of E-Filing Utilization on Individual Taxpayers: The Role of Information Technology Readiness and Subjective Norms. Journal of Social Science Studies, 2(2), 183-188. https://jos3journals.id/index.php/jos3/article/view/182

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