Research Article
Individual Taxpayers’ Perception on E-Tax Continuance Intention: The Mediating Role of Trust in E-Tax
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320976, author={Andrey Hasiholan Pulungan and Nadya Nurul Imani}, title={Individual Taxpayers’ Perception on E-Tax Continuance Intention: The Mediating Role of Trust in E-Tax}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={e-tax continuance intention trust in e-tax perceived usefulness trust in government mass media influence}, doi={10.4108/eai.10-8-2022.2320976} }- Andrey Hasiholan Pulungan
Nadya Nurul Imani
Year: 2022
Individual Taxpayers’ Perception on E-Tax Continuance Intention: The Mediating Role of Trust in E-Tax
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320976
Abstract
The sustainability of e-tax system depends on various factors, including the taxpayers’ decision to keep using the system. If users are unwilling to use e-tax anymore, the system may be shut down eventually. This research aims to examine the mediating role of trust in e-tax on the impact of perceived usefulness, trust in government, and mass media influence on e-tax continuance intention. Convenience sampling was employed to collect data via an online survey from February until March 2022. A total of 162 respondents from several institutions were further analyzed by utilizing SMART PLS 3.3.7. The results reveal that trust in e-tax improves the effect of perceived usefulness, trust in government, and mass media influence on taxpayers’ continuance intention to use e-tax. Our findings suggest that when taxpayers perceive the e-tax is reliable and trustworthy, they are more willing to continue to use it in the future.
