| Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
|
|
|---|---|---|
| Article Number | 02107 | |
| Number of page(s) | 10 | |
| Section | Innovative Management and Sustainable Society | |
| DOI | https://doi.org/10.1051/e3sconf/202342602107 | |
| Published online | 15 September 2023 | |
Analysis of Factors Affecting Interest and Behaviour in using E-SPT 21/26 application for Corporate Tax Payers: A UMEGA Model Perspective
Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia 11480
* Corresponding author: levana.prawati@binus.edu
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 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 does not affect the tendency to use the e-SPT application. 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.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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