IDEAS home Printed from https://ideas.repec.org/a/uii/jcauii/v2y2020i2p81-96.html
   My bibliography  Save this article

The effect of e-local tax return usage towards local tax compliance

Author

Listed:
  • Hari Tri Wibowo

    (Politeknik Harapan Bersama, Tegal, Indonesia)

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.

Suggested Citation

  • Hari Tri Wibowo, 2020. "The effect of e-local tax return usage towards local tax compliance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 81-96, May.
    • Handle: RePEc:uii:jcauii:v:2:y:2020:i:2:p:81-96
    DOI: 10.20885/jca.vol2.iss2.art3
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JCA/article/download/18687/11121
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JCA/article/view/18687
    Download Restriction: no
    File URL: https://libkey.io/10.20885/jca.vol2.iss2.art3?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    2. Fred D. Davis & Richard P. Bagozzi & Paul R. Warshaw, 1989. "User Acceptance of Computer Technology: A Comparison of Two Theoretical Models," Management Science, INFORMS, vol. 35(8), pages 982-1003, August.
    3. Peter B. Seddon, 1997. "A Respecification and Extension of the DeLone and McLean Model of IS Success," Information Systems Research, INFORMS, vol. 8(3), pages 240-253, September.
    4. Neni Meidawati & Muhammad Nurul Azmi, 2019. "Factors Influencing The Compliance Of Taxpayers," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 26-37, January.
    5. Mercy Mpinganjira, 2015. "Perceived Ease of Use: Examining Its Influence on Personal Use of the Tax e-Filing System," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 12(01), pages 1-13.
    6. Shichao Pang & Peng Bao & Wenyuan Hao & Jaewoong Kim & Wei Gu, 2020. "Knowledge Sharing Platforms: An Empirical Study of the Factors Affecting Continued Use Intention," Sustainability, MDPI, vol. 12(6), pages 1-18, March.
    7. Yu-Jin Choi & Jin-Woo Park, 2020. "Investigating Factors Influencing the Behavioral Intention of Online Duty-Free Shop Users," Sustainability, MDPI, vol. 12(17), pages 1-20, August.
    8. Neni Meidawati & Muhammad Nurul Azmi, 2019. "Factors influencing the compliance of taxpayers," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 26-37.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sanduni I. Senaratne & Samantha M. Samarasinghe, 2019. "Factors Affecting the Intention to Adopt M-Learning," International Business Research, Canadian Center of Science and Education, vol. 12(2), pages 150-164, February.
    2. Nripendra P. Rana & Yogesh K. Dwivedi & Banita Lal & Michael D. Williams & Marc Clement, 2017. "Citizens’ adoption of an electronic government system: towards a unified view," Information Systems Frontiers, Springer, vol. 19(3), pages 549-568, June.
    3. Dani Safaa & Faridi Mohamed, 2020. "The factors of acceptance and use of HRIS," Technium Social Sciences Journal, Technium Science, vol. 9(1), pages 397-404, July.
    4. Jang, Hyeong Yu & Noh, Mi Jin, 2011. "Customer acceptance of IPTV service quality," International Journal of Information Management, Elsevier, vol. 31(6), pages 582-592.
    5. Rajiv Sabherwal & Anand Jeyaraj & Charles Chowa, 2006. "Information System Success: Individual and Organizational Determinants," Management Science, INFORMS, vol. 52(12), pages 1849-1864, December.
    6. Nripendra P. Rana & Yogesh K. Dwivedi & Banita Lal & Michael D. Williams & Marc Clement, 0. "Citizens’ adoption of an electronic government system: towards a unified view," Information Systems Frontiers, Springer, vol. 0, pages 1-20.
    7. Sung S. Kim & Naresh K. Malhotra & Sridhar Narasimhan, 2005. "Research Note—Two Competing Perspectives on Automatic Use: A Theoretical and Empirical Comparison," Information Systems Research, INFORMS, vol. 16(4), pages 418-432, December.
    8. Hasan, Rajibul & Lowe, Ben & Petrovici, Dan, 2020. "Consumer adoption of pro-poor service innovations in subsistence marketplaces," Journal of Business Research, Elsevier, vol. 121(C), pages 461-475.
    9. Tsung Teng Chen, 2012. "The development and empirical study of a literature review aiding system," Scientometrics, Springer;Akadémiai Kiadó, vol. 92(1), pages 105-116, July.
    10. Abdesamad Zouine & Pierre Fenies, 2014. "The Critical Success Factors Of The ERP System Project: A Meta-Analysis Methodology," Post-Print hal-01419785, HAL.
    11. Debora Bettiga & Lucio Lamberti & Emanuele Lettieri, 2020. "Individuals’ adoption of smart technologies for preventive health care: a structural equation modeling approach," Health Care Management Science, Springer, vol. 23(2), pages 203-214, June.
    12. Paul Juinn Bing Tan, 2013. "Applying the UTAUT to Understand Factors Affecting the Use of English E-Learning Websites in Taiwan," SAGE Open, , vol. 3(4), pages 21582440135, October.
    13. Mäntymäki, Matti & Salo, Jari, 2013. "Purchasing behavior in social virtual worlds: An examination of Habbo Hotel," International Journal of Information Management, Elsevier, vol. 33(2), pages 282-290.
    14. Bilgihan, Anil & Barreda, Albert & Okumus, Fevzi & Nusair, Khaldoon, 2016. "Consumer perception of knowledge-sharing in travel-related Online Social Networks," Tourism Management, Elsevier, vol. 52(C), pages 287-296.
    15. Garín-Muñoz, Teresa & López, Rafael & Pérez-Amaral, Teodosio & Herguera, Iñigo & Valarezo, Angel, 2019. "Models for individual adoption of eCommerce, eBanking and eGovernment in Spain," Telecommunications Policy, Elsevier, vol. 43(1), pages 100-111.
    16. Venkatesh, Viswanath & Maruping, Likoebe M. & Brown, Susan A., 2006. "Role of time in self-prediction of behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 100(2), pages 160-176, July.
    17. Joan Torrent-Sellens & Cristian Salazar-Concha & Pilar Ficapal-Cusí & Francesc Saigí-Rubió, 2021. "Using Digital Platforms to Promote Blood Donation: Motivational and Preliminary Evidence from Latin America and Spain," IJERPH, MDPI, vol. 18(8), pages 1-17, April.
    18. Alalwan, Ali Abdallah & Baabdullah, Abdullah M. & Rana, Nripendra P. & Tamilmani, Kuttimani & Dwivedi, Yogesh K., 2018. "Examining adoption of mobile internet in Saudi Arabia: Extending TAM with perceived enjoyment, innovativeness and trust," Technology in Society, Elsevier, vol. 55(C), pages 100-110.
    19. Garima Malik & A. Sajeevan Rao, 2019. "Extended expectation-confirmation model to predict continued usage of ODR/ride hailing apps: role of perceived value and self-efficacy," Information Technology & Tourism, Springer, vol. 21(4), pages 461-482, December.
    20. repec:dgr:rugsom:04f04 is not listed on IDEAS
    21. Muhammad Rizwan & Hamna Sultan & Sadia Parveen & Shumaila Nawaz & Samreen Sattar & Maryam Sana, 2013. "Determinants of Online Shopping and Moderating Role of Innovativeness and Perceived Risk," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 3(2), pages 142-159, February.

    More about this item

    Keywords

    e-local tax return usage; user satisfaction; local tax compliance; PLS;
    All these keywords.

    JEL classification:

    • 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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jcauii:v:2:y:2020:i:2:p:81-96. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JCA/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.