Factors Affecting the Use of the Educational Version of Tax E-Filing

Abstract

With the advancement of technology, the Directorate General of Taxes (DGT) developed an e-filing application that facilitates the tax reporting process. One of the shortcomings of the Directorate General of Taxes (DGT) e-filing application is the absence of a trial version. Batam State Polytechnic has developed the e-filing application into a learning version using a project-based learning (PBL) approach. This PBL approach allows taxpayers to try the trial version before using it for actual reporting. The factors of perceived usefulness, perceived ease of use, perceived trust and subjective norms are the determinants of the use of the educational version of tax e-filing, which is analyzed using quantitative methods based on TAM. The data from this study went through several stages of testing, including respondent characteristics, descriptive statistics, validity test, reliability test, data normality test, multicollinearity test, heteroscedasticity test, multiple regression test, t test, and determination coefficient test using IBM SPSS software version 26. Research showed that perceived usefulness (X1) do not significantly affects the use of the educational version of tax e-filing (Y), but perceived ease of use (X2), perceived trust (X3) and subjective norms (X4) showed a significantly affects the use of the educational version of tax e-filing (Y).