ANALISIS TERHADAP PENERAPAN THEORY OF CONSUMER ACCEPTANCE TECHNOLOGY PADA E-SPT

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Abstract

This study aims to predict the factors that influence taxpayer behavior towards the use of E-SPT interests in Indonesia. This research is a replication of the study Kulviwat, et al. (2007) that integrates Technology Acceptance Model (TAM) by Pleasure, Arousal, and Dominance (PAD) into a model of Consumer Acceptance Technology (CAT). The research was conducted on corporate taxpayers in Jakarta, Indonesia. The object of this research is the application of taxes in particular E-SPT was developed by the Indonesian Directorate General of Taxation. The sample used in this study were 57 companies that have used the tax application in particular E-SPT. Data analysis method used is Smart PLS 2.0.

This study uses the variable perceived of relative advantage, perceived usefulness, perceived ease of use, pleasure, arousal, dominance, attitudes, and intentions in using E-SPT. The results of this study indicate that the taxpayer attitudes are the main factors affecting the taxpayers interest in using e-SPT. Consumer Acceptance Technology (CAT) can be integrated as a research model for explaining the corporate taxpayers to use E-SPT.

The results of this study showed that the perceived of relative advantage, pleasure, arousal, and dominance have significant and positive impact on the attitude required to use E-SPT. Perceived usefulness and perceived ease of use have no significant effect on the attitude of taxpayers to use E-SPT. So, to increase the use of E-SPT returned by the taxpayer perceived of relative advantage, pleasure, arousal, and dominance of E-SPT need to be improved. 

Keywords: E-SPT, Consumer Acceptance Technology (CAT), attitude, intention

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