Determinants of Taxpayer Behavioral Intention to use e-Tax Services in Province of Lampung

Authors : Rory Andharta; Sri Widyastuti; Zulkifli

Volume/Issue : Volume 8 - 2023, Issue 10 - October

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The purpose of this study was to analyze and develop the effect of knowledge, trust, convenience, and risk perception on intent/intention through attitude, and usability in using e-Tax services in Lampung Province. This study uses a quantitative research method approach and is descriptive. The sampling technique used purposive sampling. Data collection is using a questionnaire. The data analysis technique uses Structural Equation Modeling (SEM) analysis which is processed with Smart PLS 3.0. The results of the quantitative research prove that the variables Knowledge, Trust, Ease, and Perceived Risk of almost all variables influence intentions/intentions through attitude variables, and usability in using e-Tax services in Lampung Province. As for the research results, the influence of knowledge, trust, and convenience has a positive effect on taxpayer attitudes, the usefulness of e- Tax services, and their impact on intentions/intentions to use e-Tax services in Lampung Province. the perception of risk he has no effect on the attitude of taxpayers, and the usefulness of e-Tax services and their impact on the intention/intention to use e-Tax services in Lampung Province.

Keywords : Knowledge, Trust, Ease, Perceived Risk, Attitude, Usability, Intense Behavior, e-Tax Service in Lampung Province.


Paper Submission Last Date
31 - December - 2023

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