Effect of perception of facilities, intensity of conduct, and satisfaction of tax payers to submission of letter by E-filing notice on tax service

Abstract

Purpose - The purpose of this research is to determine the effect of perceived ease, intensity of behavior, and user satisfaction in using the e-filing system, especially in the city of Lhokseumawe. Design/Methodology/Approach - Analysis of the data in this study was done using multiple linear regression. The sample collection method used in this study was convenience sampling with a total sample of 96 people. Findings - The results showed that (Aditya, 2011) perceived ease had a positive significant effect on the use of e-filing (Ajzen, 1980), intensity behavior positive significant effect had a on the use of e-filing (Darussalam, 2007), and user satisfaction had a positive significant effect on the use of e-filing (Davis, 1989). Research Limitations/Implications - The implication of this research is the effect of user satisfaction against use of e-filing. Practical Implications - Use of e-filing can simplify the reporting process overall by taxes and easy to use e-filing. Originality/Value - Perceived ease, intensity behavior, and user satisfaction affect the use of e-filing.