Sri HASTUTI Diah SURYANINGRUM Luky SUSILOWATI MUCHTOLIFAH

Implementation of Decomposed Theory of Planned Behavior on the Adoption of E-Filling Systems Taxation Policy in Indonesia

The increased in internet and telecommunication usage has become the reason for the adopting of e-filling systems for annual tax report or SPT (based on Indonesian Taxation Authority Decree Number Kep.88/PJ/2004 on 14th May 2004 about electronic based annual tax report). On the contrary, this development does not show in the usage of the e-filling systems. This condition is the reason for this study to investigate the implementation of e-filling systems taxation policy by using decomposition theory of planned behavior. This theory is used to understand and test the influenced factors in the usage of electronic based annual tax report (e-filling) and the persistent of e-filling system in Indonesia. Population in this study is the Indonesian citizen’s tax payers who have got tax registration number (NPWP) both who have or have not used e-filling to report the annual tax return in Surabaya area, East Java-Indonesia. Sample is taken using a non-probability sampling, with convienient sampling method. Analytical technique used in this observation is Structural Equation Method (SEM). The results showed that e-filling user’s attitude, subjective norms, and perceived behavior control influence the users’ intention to use e-filling systems. These results indicated that Indonesian citizens’ intention to use the e-filling facilities to report their annual tax income is depend upon their attitudes and controls on the systems. Even if Indonesian tax payers realized that with e-filling systems they will be able to increase the effectiveness, more optimize services, hasten and improved efficiency in annual tax reporting, the taxpayer does not completely understand about how to operate the e-filling system. Therefore, it is imperative for the government to socialize and educate them on the importance of e-filling systems.
JEL ClassificationM15, M38, C5

References

  1. Ajzen, I., 1985. From Intention to Actions: A Theory of Planned Behavior, in Springer Series in Social Psychology, edited by Kuhl, J and Bechmann, J., Berlin, Springer.
  2. Ajzen, I. 1991. The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes 50(2), pp. 179-211.
  3. Ajzen, I., 2002. Perceived Behavior Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behavior. Journal of Applied Social Psychology, 32(4), pp. 665-683.
  4. Bandura, A., 1997. Social Foundations of Thought and Action: a Social Cognitive Theory. Prentice Hall, Englewood Cliffs, NJ.
  5. Bhattacherjee, A., 2000. Acceptance of Internet applications services: the case of electronic brokerages, IEEE transactions on system. System and Human, 30, pp. 411-420.
  6. Darma, G. S., 2000. Employee Perception of the Impact of Information Technology Investment in Organization. Gadjah Mada International Journal of Business, 2, pp. 185-211.
  7. Ferdinand, A., 2002. Structural Equation Modeling. Dalam Penelitian Manajemen, BP UNDIP.
  8. Fisbein, M. and Ajzen, I., 1975. Belief, Attitude, Intention, and Behavior: an Introduction to Theory and Research. Addison Wesley, Reading, MA.
  9. Hartline, M.D., and Ferrell, O.C., 1996. The Management of Customer-Contact Service Employees: An Empirical Investigation. Journal of Marketing, 60(4), pp. 52-70.
  10. Hartono, J., 2007. Sistem Informasi Keperilakuan. Edisi 1, Penerbit Andi, Yogyakarta.
  11. Hsu, M. H. and Chiu, C. M., 2004. Predicting Electronic Service Continuance with a Decomposed Theory of Planned Behavior. Behavior and Information Technology, 23(5), pp. 359-373
  12. Indriantoro, N., 2000. Pengaruh Computer Anxiety terhadap Keahlian Dosen dalam Penggunaan Komputer. Jurnal Akuntansi dan Auditing Indonesia, 4(2), pp. 191-210.
  13. Koeder, M. J., Mohammed, U., and Sugai, P., 2011. Study of Consumer Attitude Towards Connected Reader Devices in Japan Based on the Decomposed Theory of Planned Behavior. Economic and Management Series, EMS-2011-10, May, IUJ Research Institute, International University of Japan.
  14. Muthusamy, G., Quaddus, M., and Evans, R., 2010. Behavioral Intention to use Forensic Accounting Service: A Critical Review of Theories and an Integrative Model. The Business Review, 15(2), pp. 42-48.
  15. Sheikhshoaei, F., and Oloumi, T., 2011. Applying the Technology Acceptance Model to Iranian Engineering Faculty Libraries. The Electronic Library, 29(3), pp. 367-378
  16. Suryaningrum, D.H, Harymami, and Erna S., 2009. Arti Penting Perceived of Use dalam Pengadopsian Sistem Informasi: Suatu Studi terhadap Pengunaan E-Learning, in Prosiding buku 3 Seminar Nasional V Call for Paper Universitas Teknologi Yogyakarta, July 18, 2009, ISBN: 978-979-1334-25-9.
  17. Tan, M. and Theo, S.H., 2000. Factors influencing the adoption of internet banking. Journal of the Association for Information System, 1, pp. 1-42.
  18. Taylor, S. and Todd, P.A., 1995. Understanding information technology usage: a test of competing models. Information System research, 6, pp. 144-176.
  19. Zang, W. and Guttierez, O., 2007. Information Technology Acceptance in the Social Services Context: An Exploration. Social Work, Academic Research Library, 52(3), pp. 221.

Author(s)

Sri HASTUTI
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

Diah SURYANINGRUM
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

Luky SUSILOWATI
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

MUCHTOLIFAH
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

Correspondence

Sri Hastuti, Sri Hastuti and Diah Hari Suryaningrum, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia

Article History

Received: May 22, 2014
Accepted: June 2, 2014
Available Online: June 2, 2014

Cite Reference

Hastuti, S., Suryaningrum, D., Susilowati, L., Muchtolifah, 2014. Implementation of Decomposed Theory of Planned Behavior on the Adoption of E-Filling Systems Taxation Policy in Indonesia. Expert Journal of Business and Management, 2(1), pp. 1-8

Save to Mendeley

Article Rights and License

© 2014 The Authors. Published by Sprint Investify. ISSN 2344-6781

This article is licensed under a Creative Commons Attribution 4.0 International License.
Creative Commons License