Authors : Risa Mustika Handari and Milla Sepliana Setyowati
Abstract: Development of e-Government system in tax administration in the Directorate General of Taxation (DGT) by using information technology is the implementation of electronic tax return (e-Tax return). This study, aimed to describe the corporate taxpayers’ view in Large Taxpayers Office (LTO) 4 in terms of the approach to Technology Acceptance Models (TAM) as well as the driving and inhibiting factors in the use of e-Tax return. This study, uses a quantitative approach and data collection through surveys. The results showed that the taxpayer in LTO 4 accepts e-Tax return seen from the dimensions of job relevance has the highest mean, followed by usefulness, intention to use and ease of use. This indicates tax payers’ interest to use electronic tax return is based on conformity with the purpose of their jobs, benefits or usefulness of e-Tax return and also ease of operation. Factors that encourage taxpayers to use electronic tax return is the obligation as LTO tax payers, the results were neat, reduce paper usage, facilitate the work as well as time is used more efficiently. While inhibiting factor is the frequent application errors, complex data import formats as well as CSV file which are often not readable by the system in LTO 4.
Risa Mustika Handari and Milla Sepliana Setyowati, 2016. Analysis of Technology Acceptance Model on the Taxpayers Using Electronic Tax Return at the Large Taxpayers Office 4. International Business Management, 10: 3611-3618.