Towards the continuous use of e-filling in Indonesia: Extending or Not Extending the current model of intention of use? Benih Hartanti (a*), Tisya Trilaksana Mawarni (b) Nurhayati (c), Suluh Agus Hendrawan (d), Sugeng Suprapto (e)
a) Accounting Department, Sekolah Tinggi Ilmu Ekonomi (STIE) PGRI Dewantara, Indonesia
*benih[at]stiedewantara.ac.id
b,c,d,e) Accounting Department, Sekolah Tinggi Ilmu Ekonomi (STIE) PGRI Dewantara
Abstract
The use of e-filing as a tax system has been implemented and studied worldwide. In Indonesia, specifically, since e-filling was first launched, it has been extensively studied based on its intention to be used. However, very few articles discuss the continuous use of e-filling. This study utilizes the updated DeLone and McLean model, the technology acceptance model (TAM), and trust as the moderating variable to determine whether the combination of variables can also influence e-filling continuous use. Using structural equation modeling to test the hypothesis, 100 samples of Indonesian e-filling users have been analyzed. Results indicate that trust does not act as a moderating factor. Accordingly, perceived usefulness, perceived quality, and perceived security continue to influence the intention to use and continuous use of e-filing. Through the verification of the current concepts in developing the model employed in this study, this study makes a valuable contribution to the social phenomenon of Indonesian tax behavior.
Keywords: e-filling, perceived ease of use, information system quality, perceived system security, trust, system usage, continuous usage
Topic: Accounting and management information system
