BEHAVIOR ANALYSIS OF THE PERSONAL TAXPAYER ON TAXATION ADMINISTRATION SYSTEM IN THE MERAUKE PRATAMA TAX SERVICE OFFICE
Journal Title: International Journal of Civil Engineering and Technology - Year 2019, Vol 10, Issue 3
Abstract
Technological advancements now have an impact on the implementation of tax modernization currently applied by the Directorate General of Taxation in the tax administration process. The purpose of this study is to determine the behavior of taxpayers in fulfilling their tax obligations using behavioral theory with the Technology Acceptance Model (TAM). This research is a quantitative research, with SPSS 21 analysis tool. The sample used in this study amounted to 67 people (taxpayers) individuals registered at the Pratama Merauke tax service office (KPP). The results of this study indicate that perceived ease of use, experience, complexity has an influence on perceived usefulness; the perception of ease of use affects the use; and attitudes towards use affect the interest of taxpayers' behavior in utilizing tax administration facilities.
Authors and Affiliations
MOHAMAD ILHAM AND PAULUS PEKA HAYON
Keywords
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