Behavioral intention to use e-tax service system : an application of technology acceptance model

Abstract

The aim of this research is to predict the behavior of the taxpayer's interest in using the e-tax returns through the implementation of Technology Acceptance Model (TAM). This research takes the taxpayer in Manado and Bitung as the sample with total of 156 respondents.Data were analyzed using Structural Equation Modeling (SEM) modeling which consists of two stages: the measurement model (measurement model) and the structural model. The research finds that, the perceived ease of use have a significant positive effect on the perceived usefulness and attitudes towards use e-SPT.The perceived usefulness are having positive and significant effect on the attitudes towards use e-SPT but no significant effect on behavioral intention to use e-SPT. Attitude towards e-SPT are having positive and significant effect on the behavioral intention to use e-SPT.

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