E-filing acceptance employing technology acceptance model and theory of planned behavior

Abstract

Taxation has become a state requirement as the largest foreign exchange contributor to the country, required in various activities. Especially in today's modern era, which frequently utilizes technology in daily lives to fulfill daily needs, taxation in Indonesia has currently initiated to implement a new system requiring technology, which is an annual tax-based online reporting system, acknowledged as an e-filing system. This study refers to the number of satisfied users towards the e-Filing system as a new system owned by the Directorate General of Taxes (DJP) as a step of innovation and renewal in the submission of annual tax reports.