Main Article Content
Abstract
The objectives of this study were to explore the factors that affected the usage of e-local tax return, user satisfaction and local tax compliance, such as subjective norms, output quality, self-efficacy, anxiety, perceived usefulness, perceived ease of use, and intention to use e-local tax return. The data collecting method was through a survey by spreading questionnaires to taxpayers who already use e-local tax return. The total of the respondent was 62 people and the data taken was managed by using SmartPLS3 software. The research results showed that subjective norm and output quality did not affect the perceived usefulness. However, self-efficacy and anxiety took effect on the perceived ease of use. Perceived ease of use took effect on perceived usefulness, intention to use e-local tax return, and user satisfaction. Perceived usefulness took an effect on user satisfaction, but it did not affect the intention to use e-local tax return. intention to use took an effect towards e-local tax return usage. Then e-local tax return usage took an effect on local tax compliance, but it did not affect user satisfaction. User satisfaction did not affect local tax compliance. These research results can be tools to plan a strategy for the Board of Finance and Asset Management of Yogyakarta City related to the implementation of e-local tax return in the future.
Keywords
Article Details
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).