THE READINESS OF INDONESIAN MILLENNIALS TO ACCEPT E-FILING TAX REPORTS SERVICES

IF 0.2 Q4 PUBLIC ADMINISTRATION

Voprosy Gosudarstvennogo i Munitsipalnogo Upravleniya-Public Administration Issues Pub Date : 2022-01-01 DOI:10.17323/1999-5431-2022-0-6-175-186

Bani Alkausar, Damar Kristanto, Y. Nugroho, Prinintha Nanda Soemarsono, Nitami Galih Pangesti

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Abstract

The phenomenon of demographic bonus is one of the opportunities to increase tax revenues since the increase in productive age population will be inversely proportional to the increase in the number of taxpayers in the future. The problem facing the government is still the same, the lack of tax compliance and tax awareness among the taxpayers. One of the services in the field of taxation which is provided by the government, the Directorate General of Taxes, is the online based facility to report taxes through an e-filing system. However, it seems that many millennials, as the successors of the nation’s next-generation, do not utilize the e-filing system well. The current study sought to examine the acceptance process of e-filing technology among the millennials. This study used a quantitative approach with a questionnaire as the research instrument. The population of the study was people who were in the age of millennials, namely those who were between 20 and 40 years old in 2021. The results show that the factors of innovativeness of the millennials are a crucial factor that suggests that e-filing is not difficult to be implemented. Nevertheless, the findings also revealed that there is a risk factor that prevents them from using e-filing. It cannot be denied that millennials may technically not find any problems with the systems implemented. Although the current study showed the implementation of the TAM theory in e-filing issues, there are some limitations. The current study did not show whether there is a difference between the millennials’ behaviour of the acceptance of e-filing and their high or low incomes or their lifestyle.

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印尼千禧一代接受电子报税服务的意愿

人口红利现象是增加税收的机会之一，因为未来生产年龄人口的增加将与纳税者的增加成反比。政府面临的问题仍然是相同的，即纳税人缺乏税收合规和税收意识。税收总局(Directorate General of taxation)在税收领域提供的服务之一是通过电子申报系统在线申报税收。然而，作为国家下一代的继承者，许多千禧一代似乎没有很好地利用电子申报系统。目前的研究旨在调查千禧一代对电子申请技术的接受过程。本研究采用定量方法，以问卷调查为研究工具。该研究的人群是千禧一代，即2021年年龄在20至40岁之间的人。结果表明，千禧一代的创新因素是电子申报不难实施的关键因素。然而，调查结果还显示，有一个风险因素阻止他们使用电子申报。不可否认的是，千禧一代在技术上可能不会发现所实施的系统有任何问题。虽然目前的研究显示了TAM理论在电子备案问题上的实施，但也存在一定的局限性。目前的研究并没有显示千禧一代接受电子申报的行为与他们的高收入或低收入或生活方式之间是否存在差异。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Voprosy Gosudarstvennogo i Munitsipalnogo Upravleniya-Public Administration Issues PUBLIC ADMINISTRATION-

CiteScore

1.10

自引率

33.30%

发文量

期刊介绍： PUBLIC ADMINISTRATION ISSUES is a scientific peer-reviewed journal published by the National Research University High School of Economics (NRU HSE).The journal is published quarterly in Russian, and contains original articles by Russian and foreign authors. In addition, a special English language issue containing original articles by Russian and foreign authors has been published since 2014. The editorial board consists of leading Russian and foreign scientists in the field of public administration as well as prominent practitioners. The journal is indexed in the international databases: Scopus, RePEc, EBSCOand the Russian Science Citation Index (RSCI) on the platform of Web of Science. In addition, the journal is on the list of key peer-reviewed scientific journals and publications that the Higher Certification (Attestation) Commission in the RF Education Ministry recommends for publishing the main scientific results of theses for PhD and doctoral degrees in Economics, Sociology and Law. The journal focuses on the following subject areas: − Current theories of public administration. − Theoretical fundamentals of economic and social policy − Factors and Assessment of efficiency in public and municipal administration. − Innovations in the system of public and municipal administration. − Planning and forecasting in the system of public and municipal administration. − Staff of the state and municipal service. Management of personnel in public and municipal bodies and in organizations of the public sectors. − Financial, logistical and information resources of the state and municipalities. − Public service. − Functional features of public sector organizations. − Partnership of the state and municipalities with nongovernmental nonprofit organizations. Economic and administrative challenges facing “third sector.” - Development of education programs on public administration.