Effect of Perception of Facilities, Intensity of Conduct, and Satisfaction of Tax Payers to Submission of Letter by E-Filing Notice on Tax Service
Abstract
Purpose – The purpose of this research is to determine the effect of perceived ease, intensity of behavior, and user satisfaction in using the e-filing system, especially in the city of Lhokseumawe.
Design/Methodology/Approach – Analysis of the data in this study was done using multiple linear regression. The sample collection method used in this study was convenience sampling with a total sample of 96 people.
Findings – The results showed that (Aditya, 2011) perceived ease had a positive significant effect on the use of e-filing (Ajzen, 1980), intensity behavior positive significant effect had a on the use of e-filing (Darussalam, 2007), and user satisfaction had a positive significant effect on the use of e-filing (Davis, 1989).
Research Limitations/Implications – The implication of this research is the effect of user satisfaction against use of e-filing.
Practical Implications – Use of e-filing can simplify the reporting process overall by taxes and easy to use e-filing.
Originality/Value – Perceived ease, intensity behavior, and user satisfaction affect the use of e-filing.
Keywords
Citation
Khaddafi, M., Aspan, H., Heikal, M., Wahyuddin, , Falahuddin, and ZatinHumaira, (2018), "Effect of Perception of Facilities, Intensity of Conduct, and Satisfaction of Tax Payers to Submission of Letter by E-Filing Notice on Tax Service", Proceedings of MICoMS 2017 (Emerald Reach Proceedings Series, Vol. 1), Emerald Publishing Limited, Leeds, pp. 583-587. https://doi.org/10.1108/978-1-78756-793-1-00001
Publisher
:Emerald Publishing Limited
Copyright © 2018, Muammar Khaddafi, Henry Aspan, Mohd. Heikal, Wahyuddin, Falahuddin, ZatinHumaira.
License
Published in the Emerald Reach Proceedings Series. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode
1. Introduction
State revenues from the tax sector in the country is the most popular form of revenue generation for the country, because the tax is an instrument of the state that has an important role in sustaining state financing. The size of the revenues from tax will be largely determined by the level of tax compliance. When state revenues from other sectors experienced a decreased tendency, expectations for tax revenue is increasingly urgent.
Answering and addressing the growing needs of the community of taxpayers throughout Indonesia will be a level of service that should be getting better, with the ballooning cost of processing tax returns and the desire to reduce the burden of administrative processes using paper tax returns. Then Director General of Taxes in meeting the aspirations of the taxpayer issued a decision of the Director General Tax No. KEP-88/PJ./2004 dated May 14, 2004 (BN No. 7069 Page. 4B) of the Notice of Submission and Submission of Notice of Extension in Electronics. After the success of e-SPT program then the Directorate General of Taxation (DGT) issued a decree back KEP-05/PJ/2005 are set out on January 12, 2005 on the submission of the notice electronically (e-filing) through an Application Service Provider (ASP) appointed by the Director General of Taxation.
However, in practice, this system is not an easy thing to implement. That is because the system is still new so there are still shortcomings and still many things that need to be understood related to the readiness of human resources, facilities, and devices that need a process and a long time. Besides, this must follow the development of Information Technology. On the side of the taxpayer, what may happen is the lack of ability to synchronize data formats available to him with the data format desired by the system ASP and the DGT system. Therefore, taxpayers are expected to be cautious and should really know about how to use the e-filing system.
Research conducted by Pratt (2008), Heikal et al. (2014) reveals that user behavior and system personnel required in the development of the system, and this is related to the understanding and perspective for users of the system. Implementation of a system and information technology cannot be separated from the behavioral aspects related to the development of systems for individual and organizational problems as users of the system, so the system should be oriented to the users.
Currently, not all taxpayers to use e-filing because taxpayers still think that the use of computer systems in the reporting of the notification letter is very confusing and difficult than manually. This is because there are many taxpayers who do not understand about the operation of e-filing and the ability of taxpayers to use e-filing is still minimal. In addition, the socialization of e-filing to taxpayers is not maximized and sustained. Whereas reporting computerized notification has greater benefits for the taxpayer and the DGT. Based on the description above, the issues to be examined in this study are as follows (Aditya, 2011): Is the effect on perceived ease of use of e-filing (Ajzen, 1980)? Does the intensity of behavior affect the use of e-filing (Darussalam, 2007)? Is user satisfaction affect the use of e-filing (Davis, 1989)? and Is the ease of perception, the intensity of the behavior, and user satisfaction together affect the use of e-filing?
2. Formulation of the problem
- H1:
Perceived ease significantly positive effect on the use of e-filing.
- H2:
The intensity of conduct significantly positive effect on the use of e-filing.
- H3:
User satisfaction significantly positive effect on the use of e-filing.
- H4:
Perceived ease, intensity behavior, and user satisfaction significantly positive effect on the use of e-filing.
3. Method
3.1. Population and sample
The population in this study are all Taxpayers who use e-filing in the city of Lhokseumawe. The sampling method used in this study are non-probability convenience sampling. Convenience sampling is a method of sampling is done by selecting a sample freely by the researcher. The sample in this study is the individual taxpayer in the city of Lhokseumawe who never reported a notice via e-filing.
Analysis of the data used to test the hypothesis in this study is to use multiple linear regression model with the following equation:
where, PE is the use of e-filing; PK, the perceived ease; IP, the intensity of conduct; KP, the user satisfaction; Α, constants; Β, regression coefficients; e, coefficient error.
4. Results and discussion
4.1. Research result
The method is performed in a reliability test is to see Cronbach alpha values shown in Table 1.
Reliability Test
| No. | Variables | Total Indicator | Value Alpha | Description |
|---|---|---|---|---|
| 1. | Perceived ease (PK) | 5 | 0.712 | Reliable |
| 2. | Intensity behavior (IP) | 5 | 0.757 | Reliable |
| 3. | User satisfaction (KP) | 5 | 0.642 | Reliable |
| 4. | The use of e-filing (PE) | 5 | 0.763 | Reliable |
Source: Research (processed) 2014.
Reliability of a construct can be judged from the Cronbach’s alpha. If the magnitude of Cronbach’s alpha above 0.60 then the construct can be said to be reliable (Ghozali, 2011). Table 1 shows that all constructs are reliable.
The method is performed in testing the validity is to look at the Pearson correlation of each indicator variable for each question shown in the Table 2.
Validity Indicator Variables
| Indicator Variable Question Independent and Dependent | Pearson Correlation | Description |
|---|---|---|
| PKX1 | 0.611** | Valid |
| PKX2 | 0.576** | Valid |
| PKX3 | 0.757** | Valid |
| PKX4 | 0.758** | Valid |
| PKX5 | 0.676** | Valid |
| IPX1 | 0.756** | Valid |
| IPX2 | 0.703** | Valid |
| IPX3 | 0.793** | Valid |
| IPX4 | 0.791** | Valid |
| IPX5 | 0.515** | Valid |
| KPX1 | 0.714** | Valid |
| KPX2 | 0.731** | Valid |
| KPX3 | 0.715** | Valid |
| KPX4 | 0.540** | Valid |
| KPX5 | 0.503** | Valid |
| EPY1 | 0.670** | Valid |
| EPY2 | 0.789** | Valid |
| EPY3 | 0.676** | Valid |
| EPY4 | 0.785** | Valid |
| EPY5 | 0.650** | Valid |
Source: Results (Data processed in 2014).Correlation is significant at the 0.01 Level (2-tailed)PKX1, PKX2, PKX3, PKX4, KPX5 = Perceived ease of indicators X1, X2, X3, X4, X5.IPX1, PKX2, PKX3, PKX4, KPX5 = Intensity behaviors for indicators X1, X2, X3, X4, X5.KPX1, PKX2, PKX3, PKX4, KPX5 = User satisfaction for indicators X1, X2, X3, X4, X5.EPY1, PKY2, PKY3, PKY4, KPY5 = User e-filing for indicators of Y1, Y2, Y3, Y4, Y5.
If the correlation between the scores of each of the questions with a total score has a significance level below 0.05 then the questions are considered valid and vice versa (Ghozali, 2011). It can be concluded that all the independent indicator variables in the Table 2 above are valid.
4.2. Discussion
Testing this hypothesis using a regression test and the results are presented in Table 3.
Results of Multiple Linear Regression Analysis
| Variable Name | B | tcount | Sig (t) |
|---|---|---|---|
| Constants | 14.920 | 6.305 | 0.000 |
| Perceived ease (PK) | 0.331 | 3.428 | 0.001 |
| Intensity behavior (IP) | 0.183 | 2.560 | 0.012 |
| User satisfaction | 0.172 | 2.073 | 0.041 |
| The correlation coefficient (R) = 0.416 | |||
| The coefficient of determination (R2) = 0.173 | |||
| Adjusted (R2) = 0.146 | |||
| Fcount = 6.401 | |||
| Ftable = 2.70 | |||
| Sig. (F) = 0.000 | |||
| ttable = 1.66159 | |||
Source: Research (Data processed in 2014).
The results of testing the first hypothesis (H1) stated perceived ease affect the use of e-filing with t-value of 3.428 with a significance of 0.001, while the value t table at α = 0.05 obtained a value of 1.66159 means that t is greater than t table. Then the decision accept H1, which means that the perceived ease significantly positive effect on the use of e-filing. This shows that the perception of the ease of clear, incomprehensible, and easy to be skilled in the use of e-filing.
Results of testing the second hypothesis (H2) stated that intensity behavioral affect the use of e-filing with t value of 2.560 with a significance value is 0.012, while the value t table at α = 0.05 obtained a value of 1.66159 means that t is greater than t table. Then the decision receiving H2, which means the intensity of behavior significantly positive effect on the use of e-filing. The intensity of this behavior where users feel happy, comfortable, motivated, interested, and conditioned for the use of e-filing.
The third hypothesis testing results (H3) states user satisfaction affect the use of e-filing with t value for 2.073 with a significance value is 0.041, while the value t table at α = 0.05 obtained a value of 1.66159 means that t is greater than t table. So that means the decision receives H4 user satisfaction significantly positive effect on the use of e-filling. System e-filing effectively meet the needs of users associated with tax reporting, users were satisfied with the service of e-filing, e-filing system can help tax reporting efficiently, users have a pleasant experience in using e-filing, and users feel pride in using the e-filing system.
The results of testing the fourth hypothesis (H4) stated that perceived ease, intensity behavior, and user satisfaction affect the use of e-filing with the value of F for 6401 with the significant value of 0.001 at the level of 95%. While the F table obtained a value of 2.70 at α = 0.05. Thus F count> F table is 6401 > 2.70 and significant value of 0.001 < 0.05. From the results of the F test this means accepting H4. Thus the perception of ease, the intensity of the behavior, and user satisfaction significantly influence the use of e-filing. Judging from the indicators in which the user wishes to continue using e-filing in the future, always use e-filing for tax reporting because it has features that help the user work, always try to use e-filing tax reports every time, use of e-filing can simplify the reporting process overall my taxes, and easy to use e-filing.
5. Conclusion
Based on the research, it can be concluded that perceived ease, intensity behavior, and user satisfaction affect the use of e-filing.
References
Aditya, F. (2011). The Effect of Information Systems Quality, Perceived Ease of Use, and Perceived Usefulness Accounting Software User Satisfaction. Thesis Faculty of Social Sciences and Economics, University of Yogyakarta, Yogyakarta.
Ajzen, I. and Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior. Prentice Hall, New Jersey.
Darussalam, D. (2007), “The New Face of Quality Service Directorate General of Taxes” https://www.google.co.id/search?dcr=0&ei=AJzIWoaHEozbvgT9opDACQ&q=Darussalam%2C+D+2007+Taxes&oq=Darussalam%2C+D+2007+Taxes&gs_l=psy-ab.12..32572.34253.0.36509.6.6.0.0. 0.0.202.947.0j3j2.5.0....0...1c.1.64.psy-ab..1.3.549...33i22i29i30k1j33i21k1j33i160k1.0.mz-hy WgnNd8 [accessed 20 June 2014].
Davis, F.S. (1989). “Perceived Usefulness, Perceived Easy of Use, and Acceptance of Internet Tehnology by Consumers”. Proceedings of the 37th Hawaii International Conference on System Sciences, Universitat Trier, Maui.
Ghozali, I. (2011). Multivariate Analysis Applications with IBM SPSS 19. Publisher Agency Diponegoro University: Semarang.
Heikal, M., Khaddafi, M. and Falahuddin (2014). “The Intention to Pay Zakat Commercial: An Application of Revised Theory of Planned Behavior”. Journal of Economics and Behavioral Studies, Vol. 6, No. 9, pp. 727–734.
Corresponding author
- Prelims
- Introduction
- Acknowledgement I
- Acknowledgement II
- The Effect of Job Satisfaction and Work Motivation on Organizational Commitment and Organizational Citizenship Behavior in BNI in the Working Area of Bank Indonesia Lhokseumawe
- The Effect of Work Motivation on the Employee Performance with Organization Citizenship Behavior as Intervening Variable at Bank Aceh Syariah
- Life-Cycle Performance of a Bridge Subjected to Multiple Heavy Vehicle Impacts
- The Efforts of Improving the Professionalism of Lecturers towards the Presentation and Change of KKNI within the University Environment in Aceh
- Morphological Process of Devayan: An Analysis of Morphological Tipology
- Effect of Freight Transportation for Regional Development in the North Zone of Aceh
- The Roles of Digital Democracy on Political Education for Young Generation
- Disorders of Sex Development: Ambiguous Genitalia and Partial Androgen Insensitivity Syndrome
- Difference Analysis of the Autonomy of Extended Regencies in Aceh Province Indonesia
- An analysis of Service Quality on Mustahiq Satification using the Kano Model (Case Study on Baitul Mal)
- Exploration and Morphological Characterization of Vegetative Part of Avocado at Bebesan Subdistrict Central Aceh District, Indonesia
- Poverty Effectiveness for the Maisir (Contest) in the City of Indonesian Aceh Province
- Measurement of Study Productivity and Evaluation Analysis by using the American Productivity Center (APC) Model at a Palm Oil Factory (Pks PT. Syaukath Sejahtera)
- The Development of an Independent Entrepreneurship Model Through Creative Economy for Women in Lhokseumawe City
- Regionalism of Aceh’s Traditional Architecture at Bujang Salim Mosque at Krueng Geeukeuh, Aceh
- High Growth and Diameter of the Stem of Corn Plants (Zea May, S) with a Different Cropping Pattern
- Influence of Manufacture of Textiles, Clothing, and Leather and Manufacture of Paper, Printing, and Publishing on Economic Growth
- Land Erodibility and Land use Directions in Krueng Seulimum Watershed Aceh Province
- The Effect of Fermentation of the Peel of Arabica Coffee with Win Prob Probiotics on Crude Fiber Content and Fiber Fraction
- Teaching English International Lingua Franca (ELF) in ASEAN Economic Community Context: Teachers and Students Perspectives
- Animation as a Creative Industry: A Strategy to Build Creativity and Independence of Youth in Padang, West Sumatra
- Improving Production of Liquid Smoke from Candlenut Shell by Pyrolisis Process
- Interpersonal Communication of Commercial Sex Workers Transaction with Customers in Syariah Law Area in Indonesia
- Macrozoobentos Diversity Index as a Bioindicator in Krueng Cunda River to Support the Success of the Shrimp Agribusniness at Lhokseumawe City, Aceh
- The Examination Model of Aceh Commodity Export Firms’ Performance
- The Role of Fishing Techniques with Tuah Teng on Food Security in Facing the Asean Economic Community
- Reconstruction of Aceh Cultural Identity in the Discourse of Aceh Language Lesson Books in Elementary School
- The Effect of Monosodium Glutamate (Msg) Administration to Pyramidal Cells Necrosis on Cerebral Cortex of Wistar Male Rats (Rattus Norvegicus)
- Personal Construct Experience of Tionghoa Community in Aceh Reality
- Study of Mineralogy Composition, Total, and Exchangable Content of K, Ca, and Mg of Volcanic Ash from Sinabung Mountain Eruption in North Sumatera, Indonesia
- The Role of Law in Economic Development: To Develop a Special Economic Zone in Order to Build a National and Regional Economy
- Model Corporate Social Responsibility Based on Local Wisdom in West Aceh Regency
- Recurrence of Intravenous Leiomyomatosis: A Rare Cause of the Obstruction of the Right Heart
- Single Mother Role in The Success of Their Children (Phenomenological Study of Single Women in Makassar City)
- Optimal Lot-Sizing Algorithms on Stochastic Demand at the Retailer
- Predict Environmental Conditions Using Groundwater Interpretation in Subdistrict Hamparan Perak, Deli Serdang, North Sumatera
- Public Discovery of the Concept of Time Value ofMoney with Economic Value of Time
- Study on Impact Strength Against Welding Smaw on Hardening Steel AISI 1050
- What is the Determinant of Non-Performing Financing in Branch Sharia Regional Bank in Indonesia
- Spatial Stochastic Modeling of Adolescent and Under-Five Children Nutritional Status: A Case Study from Aceh, Sumatera Island, Indonesia
- Religious Tourism: Concept of Community-Based TourisminAceh Singkil, Indonesia
- The Contribution of Revenue and Consumption Cost of Soybean Farmers in Muara Batu Subdistrict Aceh Utara
- The Composition of Women Parliament Members Presence in Local Parliament in Aceh (A Case Study at Provincial Parliament of Aceh Province During the Period of 2014 to 2019)
- Personal Branding Tri Rismaharini the Provision in Media
- Analysis of Factors Affecting the Poverty Level of Farmers Post-Tsunami in Aceh
- Dimension of an Islamic Model Value on the Existence of Syariah Walmart
- Batik Jambi Promotion Based on Social Media in Asean Economics Community
- Islamic Banks in Indonesia: Analysis of Efficiency
- Design of Information Monitoring System Flood Based Internet of Things (IoT)
- Economic Development and Access to Fish Resources: A Review Sociology on Fisherman’s Production Access in Kuala Langsa, Aceh
- Dynamics and Prospect of Wali Nanggroe Institution Post-Conflict in Aceh: Analysis of Policy and Educational Development
- Learning Management of Bahasa in Senior High Schools
- The Difference in the Antimicrobial effect of Katuk Leaf Extract (Sauropus Androgynus (l.) Merr.) Concentration against Escherichia Coli
- City Branding of Denpasar City as a Creative City Through the Denpasar Festival Event
- Semantics Equivalence of Cultural Terms of Meurukon Texts Translated from Acehnese into Indonesian
- Preparation of Activated Carbon From Banana (Musa acuminate L.) peels for Carbon Monoxide Adsorption
- Thermal Behavior of Modified Thermoplastic Starch (TPS) Synthesized from Sago (Metroxylon Sagu) with Diphenylmethane Diisocyanate and Castor Oil
- Typhoid Fever Profiles at Cut Meutia Hospital, North Aceh, Indonesia, in 2016-2017
- Student Radicalism Ideology Prevention Strategy: A Study at an Islamic Boarding School in Jabal Nur, North Aceh, Indonesia
- Implementation of Task-Based Learning for Non-English Students: A Practice in Malikussaleh University
- Design of Wild Animal Detection and Rescue System with Passive Infrared and Ultrasonic Sensor based Microcontroller
- Policy of Educational Budget Aceh Regency
- Foreign Direct Investment Inflow into Aceh province of Indonesia After a Peace Agreement
- Design of Web Based Fire Warning System Using Ethernet Wiznet W5500
- Sari Cincau Ngrayun Equals with Modern Ready-to-Drink Beverage
- The Status of Conservation of Mangroves in the Krueng Reuleng River Area, Leupung, Aceh Besar Regency, Indonesia
- Analysis of Understanding the Level of Vibration and the Wave Concept with a Demonstration Method for Students in SMAN 1 Peureulak, Aceh
- Screening of Volatile Organic Compounds Using Gore-Sorber Method for Predicting Hydrocarbon Generation
- Incorporating Peace Education into Aqidah Akhlak Subject in East Aceh
- Learning Motivation of Peripheral University Students and its Relation with their English Grades
- Thermal Cracking of Low Temperature Conversion on Low Density Polyethylene Plastic Waste for Liquid Hydrocarbon
- Correlation of Lead and Zinc Contents in Sediments And Faunus Ater Against Faunus Ater Density in Reuleung River, Leupung, Aceh Besar
- The Correlation between Stress Level and Degree of Depression in the Elderly at a Nursing Home in Lhokseumawe in the Year 2017
- Effect of Palm Oil Bunches Microfiller on LDPE-recycled Composite Tensile Strength through Melt Blending Process
- CSR and Profitability in IDX Agricultural Subsectors
- The Crown Witness and the Protection of Human Rights in Criminal Law Verification
- Design and Implementation of SCADA Wireless Communication System for Monitoring the Performance of Microhydro Power Plant Based on Protocol AX.25
- Production of Lipid Biomass in Locally Isolated Microalga Cultivated in Palm Oil Mill Effluent (POME)
- An Analysis and Design of a Virtual Collaboration Information System of the Jamu Supply Chain Network Based on a Fair Adaptive Contract
- Adsorption of Manganese (II) Ion in the Water Phase by Citric Acid Activated Carbon of Rice Husk
- Eco-informatics: The Encouragement of Ecological Data Management
- Challenges in Designing ESP Course for First Year Students of Engineering Faculty at Malikussaleh University
- Isotherm and Kinetics of Cd(II) Adsorption by Durian (Durio zibethinus) seed Immobilized into Ca-alginate
- Science, Technology, Engineering, and Mathematics (STEM) Learning on Student’s Science Process Skills and Science Attitudes
- Effect of Perception of Facilities, Intensity of Conduct, and Satisfaction of Tax Payers to Submission of Letter by E-Filing Notice on Tax Service
- Aceh: Conflict Development after the Helsinki Agreement
- The Discretionary Accrual in the Financial Statement of a Public Company in Indonesia: A Literature Review
- Inventory and Morphological Characterization of Durian (Durio Zibethinus) in Langkahan and Sawang Sub-District of North Aceh Indonesia
- Model of Sustainable Electrical Power Management: Lamp Efficacy of the National Street Lighting in North Sumatera Province
- Hamming Index for Some Classes of Graphs with Respect to Edge-Vertex Incidence Matrix
- Electrical Automation of Solar Cell-Based Arduino Uno With 16 × LCD Display
- Concept Designs of Patient Information Security Using e-Health Sensor Shield Platform on Blockchain Infrastructure