Perception of Usefulness, Subjective Norms, and Perception of Behavioral Control on Interest in Using E-Filing with Attitude using E-Filing as Intervening Variables

Case Study at KPP Pratama Cimahi


  • Dendi Saeful Bahri Accounting Department, Faculty of Business, Maranatha Christian University, Indonesia
  • Ita Salsalina Lingga Accounting Department, Faculty of Business, Maranatha Christian University, Indonesia


E-filing is one way of submitting the Annual Income Tax which is carried out online and through the internet community. By using e-filing, the submission of Annual SPT becomes simpler, faster, and safer. This research aims to analyze the variables of perceptions of usefulness, attitudes to use e-filing, subjective norms, and perceptions of behavioral control in interest to use e-filing. The research method used is descriptive and verification using a quantitative approach. Data analysis used path analysis using the AMOS 20 program. The unit of analysis in this study was individual taxpayers who were registered at KPP (Tax Office) Pratama Cimahi and who had reported their SPT using E-filing. The sampling technique used is Purposive Sampling. A total of 100 individual taxpayer respondents responded to the survey using a questionnaire. The results of the study prove that the components of perceived usefulness, attitudes towards the use of e-filing, subjective standards, and recognitions of behavioral control have a critical impact on intrigued in utilizing e-filing. Furthermore, perceived usefulness has a positive and significant effect on attitudes towards the use of e-filing.