International Journal of Civil Engineering and Technology (IJCIET)
Volume 10, Issue 03, March 2019, pp. 981-989, Article ID: IJCIET_10_03_095
Available online at http://www.iaeme.com/ijciet/issues.asp?JType=IJCIET&VType=10&IType=03
ISSN Print: 0976-6308 and ISSN Online: 0976-6316
© IAEME Publication
Scopus Indexed
BEHAVIOR ANALYSIS OF THE PERSONAL
TAXPAYER ON TAXATION ADMINISTRATION
SYSTEM IN THE MERAUKE PRATAMA TAX
SERVICE OFFICE
Mohamad Ilham and Paulus Peka Hayon
Accounting Department, Faculty of Economics and Business, Universitas Musamus,
Indonesia
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.
Keywords: Technology Acceptance Model, Experiance, Complexity, tax
administration system
Cite this Article: Mohamad Ilham and Paulus Peka Hayon, Behavior Analysis of the
Personal Taxpayer on Taxation Administration System in the Merauke Pratama Tax
Service Office, International Journal of Civil Engineering and Technology, 10(03),
2019, pp. 981–989
http://www.iaeme.com/IJCIET/issues.asp?JType=IJCIET&VType=10&IType=03
1. INTRODUCTION
Compliance with Indonesian taxpayers is a quite interesting topic which is widely discussed in
various studies today. Compliance with taxpayers gets serious attention by the government
because taxes are the largest source of state revenue in the country. Jackson and Milliron (1986)
suggest that one key factor used in the research of taxpayer compliance is the perceived fairness
of the tax system where things relate to the extent to which taxpayers feel there is justice in the
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tax collection system. Justice can be interpreted that the collection carried out by the
government is offset by the increase in services felt by the community (taxpayers).
The modernization of taxation offered by the government is now expected to provide
convenience and comfort for taxpayers as an effort to realize a sense of justice for taxpayers
which has an impact on increasing tax compliance. Tax modernization is a tax reform program
that is designed and implemented consistently and comprehensively. This is evidenced by the
improvement of the business process which is an important pillar of the tax modernization
program which is directed at the application of full aoutomation by utilizing information
technology. Pandiangan (2008) explained that tax reforms which include: (1) policy
formulation in the form of regulations, and (2) implementation of regulations, generally
directed at achieving several objectives. First, it generates sufficient, stable, flexible and
sustainable revenues. Second, reducing the burden of inefficiencies and excess burdens. Third,
lighten the burden of the underprivileged by designing a fairer tax structure. And fourth,
strengthen administration and minimize administrative costs and compliance and can generate
satisfaction for taxpayers.
Several studies in Indonesia related to taxation modernization have shown different results.
Syaifulhak and Nurfauziah (2017) in the results of his research show that the modernization of
business processes & information & communication technology, modernization of human
resource management and the modernization of the implementation of good governance
conducted by the government have a significant effect on individual taxpayer compliance but
this is contrary to research conducted by Rhayu and Lingga (2009) which found that the modern
tax administration system did not have a significant effect on the dependent variable of taxpayer
compliance.
The study of technology utilization is closely related to various behavioral theories such as
Theory of Reasoned Action (TRA), Planned Behavior Theory (TPB), Technology Acceptance
Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), Social
cognitive theory ( social cognitive theory) and others. The behavioral theory in the
implementation of this technology arises because it is believed that the successful use of
information technology depends on the behavior of its users. According to Jogianto (2007),
one theory about the use of information technology systems that are considered very influential
and generally used to explain individual acceptance of the use of information technology
systems is the technology acceptance model (TAM). TAM was first developed by Davis (1986)
which was a development of the theory of planning (Theory of Reasoned Action / TRA) by
Ajzen and Fishbein (1980). The purpose of this model is to explain the main factors of the
behavior of information technology users on the acceptance and use of information technology
itself.
The TAM model developed from psychological theory, explains the behavior of computer
users, which is based on beliefs, attitudes, desires, and relationships of user behavior (user
behavior relationship). Jogianto (2007) describes 5 main constructs of TAM consisting of (1)
Perceived usefulness. Davis (1989) defines usefulness, namely: "Thedegree to which a person
believes that using a particular system would enhance his or her job performance". Which can
be interpreted to what extent a person's level of trust that the use of a particular system will be
able to improve work performance, (2) Perceived ease of use. "Refers to the degree to which
people believe that using a particular system must be free of effort" (Davis, 1989). Which can
be interpreted as a level where a person believes that the use of a particular system can reduce
one's effort to do something. (3) Attitide towards behavior. Defined by Davis et.al. (1989) as a
feeling that arises from within a person both positive and negative feelings if you have to do
the behavior to be determined. (4) behavioral intention is a desire or intention of someone to
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do a certain behavior. (5) behavior is an action taken by someone. In the context of using
information technology systems, behavior (behavior) is actual use of technology.
The development of research models that use the TAM modeling construct produces
several external variables that have an influence on the use of technology. This is evidenced by
Lee et al. (2013) conducted an analysis (meta-analysis) to combine the results of previous TAM
studies. The results of the analysis found several TAM models that are complete with external
variables such as volunteerism, relative benefits, compatibility, complexity, computer selfconfidence, experience and others.
Several previous studies that analyzed the behavior of taxpayers on the application of efiling systems were research conducted by Susanto (2011) who investigated what factors
(variables) affect taxpayers' acceptance of the e-filing system. The research model carried out
in this study is a modified TAM model from Gardner and Amoroso (2010) by adding subjective
norm variables, perceived risk, and Perceived Belief Control as independent variables that
influence behavioral intention to use the e-filing system. The results of the study indicate that
perceptions of ease of use affect perceived usefulness and ultimately encourage taxpayer
intentions to use e-filing, perceptions of usage complexity have a negative correlation with
perceived usefulness, perceived usefulness influences intention to use both directly and
indirectly in using e-filing. The same thing found also by Dyanrosi (2015) shows that
experience, complexity, age (age), perceived easy of use and attitudes towards using variables
affect behavior interest taxpayers in using e-filing as a means of tax reporting.
Armed with some of the research above, this research will examine the research model
related to the tax administration system (perceived use / use of technology in the field of
taxation such as the use of E-SPT in monthly tax reporting and or e-Filling system in reporting
annual tax returns and system use). E-payment / E-billing in tax payments).
2. METHODOLOGY
This research is confirmatory research which confirms the research model that has been done
by several previous researchers. The method used in this study is a quantitative method.
Quantitative research method is a research method that is based on the philosophy of
positisvism used to examine the population or a particular sample, data collection using
research instruments data analysis is quantitative / statistical with the aim to test the hypothesis
that has been set (Sugiyono, 2014). The population in this study is an Individual Taxpayer (WP
OP) registered at the Pratama Merauke Tax Service Office (KPP). The sample is part of the
number and characteristics possessed by the population (Sugiyono, 2014). The sampling
technique used in this study is incidental sampling, namely the technique of determining
samples based on chance, namely the OP taxpayer who accidentally encountered. While the
number of samples in this study amounted to 67 respondents with reference to the opinion of
Hair (1998) which states that the number of samples can be determined by multiplying 10 to
20 times the number of research variables. The data sources used in this study are primary data
obtained from questionnaires that were distributed. The analysis used in this study is multiple
regression analysis using the SPSS program fo windows version 2.1.
The variables in this study amounted to 6 variables with the research model as follows:
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Figure 1. Research model
Based on the background and according to the research model, the hypotheses in this study
are as follows:
H1: Perceived easy of use has a positive significant effect on perceived usefulness.
H2: Experiance has a significant positive effect on perceived usefulness.
H3: Complexity has a significant positive effect on perceived usefulness.
H4: Perceived usefulness has a significant positive effect on attitude toward using.
H5: Attitude toward using has a significant positive effect on behavioral intentions to use.
3. RESULTS
3.1. Data Quality Test
3.1.1. Validity
Validity tests are used to measure the validity or validity of a questionnaire. A questionnaire is
said to be valid if the question in the questionnaire is able to reveal what will be measured by
the questionnaire (Ghozali, 2006). Testing this validity uses the Pearson correlation approach.
The results of the data validity test on perceived easy of use, perceived usefulness variables,
attitude toward using, behavioral intentions to use, experiance, and complexity were declared
valid because the correlation between scores of each item with a total score had a significant
level below 0.05 .
3.1.2. Reliability
A questionnaire is said to be reliable or reliable if the respondent's answers remain consistent
or stable from time to time. Reliability test is used to measure that the variables used are
completely error-free so as to produce consistent results even if tested many times. The reliable
level of a variable or research construct can be seen from the results of the Cronbach Alpha (α)
statistical test. According to (Sugiyono 2014) Variables or constructs are said to be reliable if
the value of Crobach Alpha is> 0.60. Overall the results of the reliability test on this research
variable can be stated reliably because Cronbach Alpha (α)> 0.60.
3.2. Regression Analysis Results
The regression analysis results in this research model are as follows:
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Behavior Analysis of the Personal Taxpayer on Taxation Administration System in the Merauke
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Table 1. Multiple Regression Analysis for the First Model
Coefficientsa
Unstandardized Coefficients
Model
1
Standardized
Coefficients
t
Sig.
-,636
,527
,434
3,974
,000
,209
,234
2,186
,033
,328
,212
2,131
,037
B
Std. Error
(Constant)
-1,566
2,463
PEOU
,318
,080
EXP
,457
COMP
,699
Beta
a. Dependent Variable: PU
In Table 1 above shows that the regression coefficient value of independent variables that
affect perceived usefulness (PU) is for perceived easy of use (PEOU) equal to 0.318, experiance
(EXP) of 0.457, and complexity (COMP) is 0.699. While the constanta parameter is -1,566.
From this value, the estimated regression model can be formulated with the following equation:
PU = -1,566 + 0,318 (PEOU) + 0,457 (EXP) + 0,699 (COMP) + e
In equation 1 above, it can be interpreted that the constant of -1.566 means that if the
variable is perceived to be easy of use, experiance, and complexity the value is 0 (zero), the
perceived usefulness value is -1.566.
Table 2. Simple Regression Analysis for the Second Model
Coefficientsa
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
6,229
1,548
PU
,579
,104
Standardized
Coefficients
t
Sig.
4,025
,000
5,546
,000
Beta
,567
a. Dependent Variable: ATU
In Table 2 above shows that the regression coefficient value of the independent variable
that affects the attitude toward using (ATU) is perceived easy of use (PEOU) of 0.579. While
the constanta parameter is 6.229. From this value, the regression model estimation can be
formulated with the following equation:
ATU = 6,229 + 0,579 (PU) + e
In equation 2 above, it can be interpreted that the constant of 6.229 means that if the
perceived usefulness variable is 0 (zero), the attitude toward using its value is 6.229. And if the
perceived usefulness increases by 1%, the attitude toward using will increase by 6,229.
Table 3. Simple Regression Analysis for the Third Model
Coefficientsa
Model
1
Unstandardized Coefficients
B
Std. Error
(Constant)
11,791
1,857
ATU
,371
,123
Standardized
Coefficients
t
Sig.
6,351
,000
3,005
,004
Beta
,349
a. Dependent Variable: BI
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In Table 3 above shows that the regression coefficient of independent variables that affect
behavioral intentions to use (BI) is the attitude toward using (ATU) is equal to 0.371. While
the constanta parameter is 11,791. From this value, the regression model estimation can be
formulated with the following equation:
BI = 11,791+ 0,371 (ATU) + e
In equation 3 above, it can be interpreted that the constant is 11,791, meaning that if the
attitude variable toward using its value is 0 (zero), behavioral intentions to use value is 11,791.
And if the attitude toward using increases by 1%, behavioral intentions to use will increase by
3.71.
3.3. Hypothesis Testing Results
Based on the summary table the results of hypothesis testing, it can be concluded that all the
hypotheses in this study were accepted. The summary of the results of hypothesis testing in
this research model are as follows:
Table 4. Summary of Hypothesis Testing Results
Hypothesis
Coefficient
0,318
H1 : PEOU  PU
0,457
H2 : EXP  PU
0,699
H3 : COMP  PU
0,579
H4 : PU  ATU
0,371
H1 : ATU  BI
Source: treated data 2019
t-count
3,974
2,186
2,131
5,546
3,005
Sig.
0.000
0.033
0.037
0.000
0.004
Remark
Significant positive
Significant positive
Significant positive
Significant positive
Significant positive
Notes:
PU : Perceived Usefulness
PEOU
: Perceived Easy Of Use
EXP
: Experiance
COMP
: Complexity
ATU
: Attitude Toward Using
BI : Behavioral Intentions To Use
4. DISCUSSION
4.1. Effect of Perceived Easy Of Use on Perceived Usefulness
The results of this study indicate that perceived easy of use has a significant positive effect on
perceived usefulness. This is evidenced by seeing the value of the tcount obtained at 3.974
greater than t table with a significant level of 0,000. This means that the easier it is for someone
to carry out tax administration / tax system administration, someone will feel that the tax
administration system is useful. Perceived usefulness or perception of usability is the level of
one's trust in a system where when the system is used it will improve its performance. The
results of this study support the research conducted by Susanto (2011) who examined the
behavior of taxpayers' analysis of the implementation of the Direktirat General Tax E-Filling
system which showed that influential convenience perceptions affected the perception of
usability and ultimately encouraged taxpayer's intention to use e-filling. The same thing also
conveyed in a study conducted by Bimaniar, et al (2018) and research by Subagio, et al. (2018)
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that Perceived ease of use proved to be able to influence perceived usefulness, trust, and
repurchase intention directly to Go-Jek consumers in Malang City.
4.2. Effects of Experiance on Perceived Usefulness
The results of this study indicate that experiance has a significant positive effect on perceived
usefulness. This is evidenced by seeing the value of tcount obtained at 2.186 greater than t table
with a significant level of 0.033. This means that the experience someone has in carrying out
the task of using a particular system or experience in fulfilling tax administration / tax system
administrative obligations will lead to the perception that the current tax administration system
is useful. With tax modernization that aims to simplify the tax administration process using the
administrative system when giving a perception to taxpayers that the system that continues to
be developed by the Directorate General of Taxation is currently very useful because it can
improve their performance in fulfilling tax administration obligations. The results of this study
are in line with the research conducted by Susanto (2011) which proves that the experience
someone has in using a particular system will provide the perception that the use of the system
will help them in the process of completing their tasks.
4.3. Effect of Complexity on Perceived Usefulness
The results of this study indicate that complexity has a significant positive effect on perceived
usefulness. This is evidenced by seeing the value of the tcount obtained at 2.131 greater than t
table with a significant level of 0.037. This means that the current tax administration system
can save time and can be combined with the completion of one's tasks. Using the current tax
system the task of tax administration will be easier and simpler and thus will lead to the
perception that the tax administration system is useful. The results of this study by Susanto
(2011) prove that complexity affects the perception of usability.
4.4. Effect of Perceived Usefulness on Attitude to Ward Using
The results of this study indicate that perceived usefulness has a significant positive effect on
attitude toward using. This is proven by seeing the value of tcount obtained at 5.546 greater
than t table with a significant level of 0.000. This means that the perceived ease perceived by
users or taxpayers in the taxation system will lead to a positive attitude or feeling that arises
from within a person because of the perceived benefits. The results of this study are in line with
the research conducted by Susanto (2011) which states that when someone considers that the
system used is beneficial, it will take the feeling of feeling comfortable and happy from
someone in using the system.
4.5. Effect of Attitude To Ward Using Against Behavioral Intentions To Use
The results of this study indicate that the attitude toward using has a significant positive effect
on behavioral intentions to use. This is evidenced by seeing the value of tcount obtained at
3.005 greater than t table with a significant level of 0.004. This means that feeling happy,
comfortable and not empty in using the system / in carrying out the administration of tax
administration will lead to the intention of someone to use the system in the future. The results
of this study are in line with the research conducted by Dyanrosi (2015) attitudes towards use
(attitude to ward using) affecting interest in taxpayer behavior in using e-filing as a means of
reporting taxes.
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6. CONCLUSIONS AND RECOMMENDATIONS
Perceived easy of use, experiance, and complexity in this study proved to have a significant
positive effect on perceived usefulness. This means that the easier a person is in carrying out
tax administration / tax system obligations and the experience of using a particular system that
is owned by someone and the ease and completeness of the system which results in time savings
in completing tax administration obligations will create a feeling that the system is useful. In
addition, Perceived Usefulness has also been shown to have an influence on Attitude To ward
Using. Perception of ease perceived by users or taxpayers in the taxation system will lead to
positive attitudes or feelings that arise from within a person because of the perceived benefits.
And the last one is known that Attitude To Ward Using has an effect on Behavioral Intentions
To Use, which means that positive feelings arising from within a person such as comfort will
generate interest in using the system in the future.
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