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Analysis of Factors Affecting Interest and Behaviour in using E - SPT 21/26 application for Corporate Tax Payers: A UMEGA Model Perspective
Flowrensya -, Jessica Griselda Cahyadi, Levana Dhia Prawati

Last modified: 2022-06-07

Abstract


Abstract

E-SPT PPh Article 21/26, reports on employee income tax, where article 21 regulates Indonesian employees, and article 26 regulates foreign employees domiciled in Indonesia. After distributing questionnaires to 121 respondents who are experienced in using the e-SPT 21/26 application, the results show that the e-SPT 21/26 application from the aspect of efficiency, effectiveness, and performance improvement has no effect on the tendency to use the e-SPT application. In fact, significantly encouraging the use of the E-SPT application are environmental influences, incentives to fulfill tax obligations, and risk aspects that can be more suppressed.

 

Keywords

UMEGA Model, E-SPT, Taxpayers, and Behavior Intention

 


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