Abstract:
Based on data published by the Indonesian Ministry of Finance, regarding the state revenue. Tax is the largest source of state revenue, where the realization of tax revenue has increased from year to year, and this is encouraged DGT to create a system that makes it easier for taxpayers to do tax reporting. In this study, the factors that influence the intention of individuals to report taxes using e-filing will be investigated. The data used in this study were obtained from 210 individual taxpayers who have used e-filing in Bekasi, and the data were analyzed using SEM-PLS. The results showed that the intention to use e-filing influenced by perceived usefulness and perceived satisfaction. This study provides insight into the factors that influence the intention of taxpayers to use e-filing and provides practical implications for those who have an interest in improving the service of the e-filing system. This research has a limitation on the sample that only focuses on one area and the scope of the variable is less extensive. Thus, future researchers are expected to cover broaden the scope of research variables and also provide larger samples at a different area to improve other studies in a similar context.
