Analisis Perilaku Penerimaan Penggunaan E-Filing Menggunakan Pendekatan Theory of Planned Behavior dan Technology Acceptance Model

Taxation has become a state requirement as the country's largest foreign exchange
contributor, taxation in Indonesia has not passed various activities. Especially in this modern era,
which always uses technology in meeting daily needs, taxation in Indonesia has now also begun
to implement a new system that began to put forward technology, namely an online-based annual
tax reporting system, this system is an e-Filing system. This study refers to how many users feel
satisfied with the e-Filing system because this system is a new system owned by the Direktoral
Jenderal Pajak (DJP) as a step of innovation and renewal in the submission of annual tax reports.
Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) are researchers'
references as a means of approach in analyzing e-Filing systems because the Technology
Acceptance Model (TAM) refers to aspects of technology-based acceptance, while in Theory of
Planned Behavior (TPB) refers in the aspect of acceptance based on user behavior in using
something, Partial Least Square (PLS) is used to calculate and to release data so that it can
measure user acceptance behavior in using e-Filing System based on a combination of two
models