ANALISIS KEENGGANAN WAJIB PAJAK DALAM PENGGUNAAN E-SPT

• Main Authors: , KENRICO AMANDUS, , Dr. Sumiyana M.Si., Ph.D.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/100703/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=57645
• Institution: Universitas Gadjah Mada

This research proposed a new model in the study of behavioral information systems to test the reluctance of taxpayers to use e-SPT application, so that it becomes the research differs from previous researchers. This research aims to test the factors the reluctance of taxpayers in the use of e-SPT through subjective norms and two models of the theory. These two models are models of technology Acceptance (Davis, 1989) with the external variable self-efficacy and anxiety, as well as diffusion theory model of innovation (Rogers, 1995). The sample in this study is the tax payers who have used e-SPT for at least one year. SEM analysis of the results shows that there are seven factors that cause taxpayers are reluctant to use e-SPT. Only one new variable of diffusion theory model and proven to be not significant for use in answering questions of research, which is compatibility. The theoretical contribution of this research lies in the model of the new theory put forward so that it can add to the literature on behavioral information systems and the subject of an evaluation of the Directorate General of taxes.