Influence of E-Filling Website Toward Intention of Personal Taxpayers in Submitting Annual Tax Return

Abstract

The success of online transactions is dependent on website designs. Likewise is the efiling website of the Directorate General of Taxes (DGT) in increasing the participation of Personal Incomes Taxpayers in submitting Annual Tax Return. This study aims to determine factors of e-filing websites that influence taxpayers to use e-filing in submitting their Annual Tax Return. The factors that were examined are Perceived Usefulness and Perceived Ease to Use with Perceived Risk as moderating variable towards the intention of Personal Taxpayers (PT) to use e-filing. Data were collected by using random questionnaires to of employees who reported their Annual Tax Return by using efiling at the Tax Service Office or booth at the malls which was provided by the DGT. From the 93 respondents, the result of this study indicates that Perceived Usefulness and Perceived Ease to Use in website design have significant influence on the taxpayers’ intention to use e-filing. Whereas perceived risk is an independent and moderating variable that does not have significant influence. It can be concluded that taxpayers are comfortable using e-filing, but they ignore the level of risk. Hence, the DGT must maintain taxpayers’ trust of their data from being misused by unauthorized