Antecedents of E-SPT Receipt to Increase Compliance of Medium Business Taxpayers in Denpasar, Bali-Indonesia

Abstract

Directorate General of Taxes, need to modernize tax administration. Taxpayers are currently able to fulfil their online tax reporting obligations, known as e-filing. Because the submission is online, the Notification Letter (SPT) submitted must also be in electronic form or e-SPT. Electronic reporting of tax obligations is expected to increase taxpayer compliance. The adoption of e-SPT in the Taxation sector as an effort to improve taxpayer compliance is interesting to study. In this case, the Technology Acceptance Model (TAM) Theory offers a powerful and simple explanation for the acceptance of technology and the behaviour of its users (Venkatesh, 1999). Based on (Venkatesh, 1999), acceptance of technology is determined by individual perceptions and intentions which will ultimately shape a person's behaviour in accepting a technology, namely e-SPT. This study aims to determine how the effect of taxpayer compliance antecedents in the perspective of the Technology Acceptance Model. This research was conducted on 90 MSME taxpayers registered at the Tax Service Office (KPP) Pratama throughout Denpasar City using PLS-SEM analysis, with the help of SmartPLS 3.0 Software. The results show that e-SPT self-efficacy can act as an antecedent in an effort to increase perceptions of behavior in using e-SPT in increasing tax reporting administration compliance as mandated by law.