UNDERSTANDING TAXPAYERS’ ADOPTION OF ONLINE TAX RETURN REPORTING WITH AN EXTENDED META- UTAUT MODEL

• Main Author: Heri Hermanto, Asep
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/67081
• Institution: Institut Teknologi Bandung

This research examines dominant technology adoption paradigms to discover vital underlying variables in online tax return reporting behavior. This research aims to develop and empirically test a hypothetical model based on data collected from Indonesia's existing online tax return reporting users. This research was conducted by distributing an online questionnaire nationwide and obtaining 486 taxpayer data for further analysis. The findings show that trust, effort expectancy, and performance expectancy positively and significantly impact taxpayers' attitudes towards online tax return reporting. Facilitating conditions and attitudes positively and significantly impact the taxpayer intention to adopt online tax return reporting. However, the intention of taxpayers to use online tax return reporting is unaffected by social influence. Taxpayers' behavioral intentions positively and signi?cantly impact their user behavior. At the same time, grievance redressal and anxiety had a significant influence as moderating variables. Based on the thematic analysis results of the answers to open-ended questions at the end of the questionnaire, positive experiences, negative experiences, and suggestions for improvement were obtained. Positive experiences from respondents who have used the online tax return reporting application are fast and efficient, easy to use, flexible, helpful and Ecofriendly. The negative experience is that applications often error and are difficult to access during peak season, confusing the first time using the apps, less practical, wrong input so that the results do not match, often forgets passwords because they rarely access, different officers have different answers to the same problem, and call center is difficult to contact. While suggestions for improvement are system quality improvement, clear and detailed guidelines, increased socialization and education, increased complaint handling service, user friendly, added features, integration with other supported apps, making a mobile app version, and data security guarantee. Implications for practice and research are also discussed in the summary and conclusion chapters. Keywords: Adoption, e-filing, Meta-UTAUT, Online tax return reporting, Use behavior.