Category - Diah SURYANINGRUM

Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia


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...

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