E-FILING REPORT: IS PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, TRUST, AND PERCEIVED RISK INFLUENCING THE INTENTION TO USE THE SYSTEM
Abstract
This research was conducted to discover the effect of performance expectancy, effort expectancy, trust, and perceived risk toward intention to use. This research concerns using e-filing as an annual income tax reporting system at the KPP Pratama Purwokerto. This study utilized the population of e-filing users to report annual income taxes by spreading a research questionnaire completed by 200 users. The answers are processed by SMART PLS multiple regression using descriptive statistics, outer model testing (convergent validity, discriminant validity, combined reliability), inner model testing (r-squared, f-squared), and hypothesis testing, suitable methodologies for this study. Multiple regression analysis showed a positive correlation between intention to use, performance expectancy, effort expectancy, and trust. The easiness of the system, accessibility, an impression of trust in the system and the government, and beneficial help for taxpayers in implementing the tax reporting system contribute to the positive effect of performance expectancy, effort expectancy, trust, and perceived risk. Due to the emergence of fear, anxiety, and uncertainty in using the internet and the system as a medium for reporting annual individual tax returns through E-Filing, perceived risk negatively affected the intention to use.
References
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Schaupp, L. C., Carter, L., & McBride, M. E. (2010). E-file adoption: A study of U.S. taxpayers’ intentions. Computers in Human Behavior, 26(4), 636–644. https://doi.org/10.1016/j.chb.2009.12.017
Schaupp, L. C., & Hobbs, J. (2010). Electronic Tax Filing : The Impact of Reputation and Security on Adoption. 1–10.
Sijabat, R. (2020). Analysis of e-government services: A study of adopting electronic tax filing in Indonesia. Jurnal Ilmu Sosial Dan Ilmu Politik, 23(3), 179–197. https://doi.org/10.22146/jsp.52770
Thomas, T., Singh, L., & Gaffar, K. (2013). The utility of the UTAUT model in explaining mobile learning adoption in higher education in Guyana. International Journal of Education and Development Using ICT, 9(3)., 9(3), 71–85. https://doi.org/10.4018/978-1-4666-8358-7.ch086
Trisnayanti, Ida Ayu Ivon; Jati, I. K. (2017). Pengaruh Self Assessment System, Pemeriksaan Pajak, dan Penagihan Pajak pada Penerimaan Pajak Pertambahan Nilai (PPN). Akuntansi Universitas Udayana, 13(1), 292–310. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/13012
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
Warkentin, M., Gefen, D., Pavlou, P. A., & Rose, G. M. (2002). Encouraging citizen adoption of e-government by building trust. Electronic markets, 12(3), 157-162.
Widjaja, H., & Siagian, A. J. S. J. (2017). ANALISIS PENERAPAN E-SYSTEM PERPAJAKAN PADA WAJIB PAJAK PRIBADI TERHADAP PELAKSANAAN SELF-ASSESMENT SYSTEM DALAM MEMENUHI KEWAJIBAN PERPAJAKAN. Jurnal Ekonomi, 22(3), 440–447. https://doi.org/10.24912/je.v22i3.279
Airawaty, D., Widarjo, W., Rahmawati, R., & Kuncara, A. (2023). Study of E-Filing Tax Application Acceptance in Yogyakarta During the Covid-19 Pandemic. Journal of Theoretical and Applied Information Technology, 101(9), 3392–3406.
Bélanger, F., & Carter, L. (2008). Trust and risk in e-government adoption. The journal of strategic information systems, 17(2), 165-176.
Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). Information Technology for Development User Acceptance of e-government Services : Examining an e-tax Filing and Payment System in Thailand. 1102(July). https://doi.org/10.1080/02681102.2016.1173001
Carter, L., & Bélanger, F. (2005). The utilization of e‐government services: citizen trust, innovation and acceptance factors. Information systems journal, 15(1), 5-25.
Chaouali, W., Yahia, I. Ben, Charfeddine, L., & Triki, A. (2016). Understanding citizens’ adoption of e-filing in developing countries: An empirical investigation. Journal of High Technology Management Research, 27(2), 161–176. https://doi.org/10.1016/j.hitech.2016.10.006
Cohen, J. (2013). Statistical power analysis for the behavioral sciences. Academic press.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 319-340.
Dwivedi, Y. K., Rana, N. P., Janssen, M., Lal, B., Williams, M. D., & Clement, M. (2017). An empirical validation of a unified model of electronic government adoption (UMEGA). Government Information Quarterly, 34(2), 211–230. https://doi.org/10.1016/j.giq.2017.03.001
Firmansyah, D., & Dede. (2022). Teknik Pengambilan Sampel Umum dalam Metodologi Penelitian: Literature Review. Jurnal Ilmiah Pendidikan Holistik (JIPH), 1(2), 85–114. https://doi.org/10.55927/jiph.v1i2.937
Fitriati A., Tubastuvi N., P. B. . (2020). Study of Delone-Mclean Information System Success Model: the Relationship Between System Quality and Information Quality Azmi Fitriati, 2 Naelati Tubastuvi, 3 Bima Cinintya Pratama. Journal of Theoretical and Applied Information Technology, 98(3), 10. www.jatit.org
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Juliandi, A. (2018). Structural Equation Model Partial Least Square (SEM-PLS) Menggunakan SmartPLs. Jangan Belajar, 1(was), 1.
Junianto, D., & Sabtohadi, J. (2020). Pengaruh Sistem Perjanjian Kerja Waktu Tertentu Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Industri Pabrik Gula. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 9(1), 1–9. https://doi.org/10.35906/je001.v9i1.423
Khechine, H., Lakhal, S., & Ndjambou, P. (2016). A meta-analysis of the UTAUT model: Eleven years later. Canadian Journal of Administrative Sciences, 33(2), 138–152. https://doi.org/10.1002/cjas.1381
Lee, J. H., & Song, C. H. (2013). Trust and perceived risk affect user acceptance of a new technology service. Social Behavior and Personality, 41(4), 587–597. https://doi.org/10.2224/sbp.2013.41.4.587
Lu, N. L., & Nguyen, V. T. (2016). Online Tax Filing—E-Government Service Adoption Case of Vietnam. Modern Economy, 07(12), 1498–1504. https://doi.org/10.4236/me.2016.712135
Melorose, J., Perroy, R., & Careas, S. (2015). TRUST AND TAM IN ONLINE SHOPPING: AN INTEGRATED MODEL1 By: Statewide Agricultural Land Use Baseline 2015, 1(1), 51–90.
Mou, J., Shin, D. H., & Cohen, J. F. (2017). Trust and risk in consumer acceptance of e-services. Electronic Commerce Research, 17(2), 255–288. https://doi.org/10.1007/s10660-015-9205-4
Natasya, N., Tandililing, E. M., Angelus, M., & Kevin, K. (2019). Tax E-Filing System Acceptance Level on the Taxation Compliance: An Application of the UTAUT Approach. The Winners, 20(1), 33. https://doi.org/10.21512/tw.v20i1.5572
Nguyen, T. D., & Nguyen, T. C. H. (2017). The Role of Perceived Risk on Intention to Use Online Banking in Vietnam. 1903–1908.
Pajak, O. F. (2016). Tax Ratio Indonesia Tahun. 12(2), 270–280.
Rahayu, R. M., & Yulyona, M. T. (2019). Individual tax payer intention to use e-filing in indonesia. International Journal Of Business, Economics and Law, 18(5), 260–264.
Rana, N. P., Dwivedi, Y. K., Williams, M. D., & Weerakkody, V. (2015). Investigating success of an e-government initiative: Validation of an integrated IS success model. Information Systems Frontiers, 17(1), 127–142. https://doi.org/10.1007/s10796-014-9504-7
Rifat, A., Nisha, N., & Iqbal, M. (2019). Predicting e-tax service adoption: Integrating perceived risk, service quality and TAM. Journal of Electronic Commerce in Organizations, 17(3), 71–100. https://doi.org/10.4018/JECO.2019070105
Rotter, J. B. (1971). Generalized expectancies for interpersonal trust. American psychologist, 26(5), 443.
Schaupp, L. C., Carter, L., & McBride, M. E. (2010). E-file adoption: A study of U.S. taxpayers’ intentions. Computers in Human Behavior, 26(4), 636–644. https://doi.org/10.1016/j.chb.2009.12.017
Schaupp, L. C., & Hobbs, J. (2010). Electronic Tax Filing : The Impact of Reputation and Security on Adoption. 1–10.
Sijabat, R. (2020). Analysis of e-government services: A study of adopting electronic tax filing in Indonesia. Jurnal Ilmu Sosial Dan Ilmu Politik, 23(3), 179–197. https://doi.org/10.22146/jsp.52770
Thomas, T., Singh, L., & Gaffar, K. (2013). The utility of the UTAUT model in explaining mobile learning adoption in higher education in Guyana. International Journal of Education and Development Using ICT, 9(3)., 9(3), 71–85. https://doi.org/10.4018/978-1-4666-8358-7.ch086
Trisnayanti, Ida Ayu Ivon; Jati, I. K. (2017). Pengaruh Self Assessment System, Pemeriksaan Pajak, dan Penagihan Pajak pada Penerimaan Pajak Pertambahan Nilai (PPN). Akuntansi Universitas Udayana, 13(1), 292–310. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/13012
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
Warkentin, M., Gefen, D., Pavlou, P. A., & Rose, G. M. (2002). Encouraging citizen adoption of e-government by building trust. Electronic markets, 12(3), 157-162.
Widjaja, H., & Siagian, A. J. S. J. (2017). ANALISIS PENERAPAN E-SYSTEM PERPAJAKAN PADA WAJIB PAJAK PRIBADI TERHADAP PELAKSANAAN SELF-ASSESMENT SYSTEM DALAM MEMENUHI KEWAJIBAN PERPAJAKAN. Jurnal Ekonomi, 22(3), 440–447. https://doi.org/10.24912/je.v22i3.279
Published
2023-12-13
How to Cite
ZAINAVY, Shafa Fadia et al.
E-FILING REPORT: IS PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, TRUST, AND PERCEIVED RISK INFLUENCING THE INTENTION TO USE THE SYSTEM.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 8, n. 2, p. 234 - 250, dec. 2023.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/10162>. Date accessed: 14 mar. 2025.
doi: https://doi.org/10.32424/1.sar.2023.8.2.10162.
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Articles
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