BEHAVIOR INTENTION IN USING THE DDTC-TAXATION INFORMATION PLATFORM: AS A SOURCE OF TAX LITERATURE FOR COLLEDGE STUDENTS

Mirza Maulinarhadi Ranatarisza, Helmy Renaldy

Abstract


Background: Tax education is one of the key elements in increasing tax awareness and compliance among the public. However, to date, the level of voluntary tax compliance remains relatively low. As young people and agents of change, students are accustomed to utilizing digital technology to support their learning process. One such digital platform is DDTC, which has more visitors than the government's official tax website, pajak.go.id. The focus is on students because they are considered to play an important role in changing the culture and preparing the next generation to be voluntarily tax compliant.

Objective: Researchers want to uncover the factors that influence students behavioral intentions in using the DDTC tax information platform.

Research Methods: This research is quantitative research using a survey method. The respondents in this study were active students at Brawijaya University who needed information and literacy on taxation during their studies. Purposive sampling was conducted with the criteria of students who had known, understood, and used the DDTC tax information platform, totaling 180 people.

Research Results: The results of this study indicate that perceived usefulness and perceived ease of use influence attitude toward behavior; and perceived usefulness, attitude toward behavior, subjective norms, perceived behavioral control, and perceived enjoyment influence behavioral intention the DDTC Taxation Information Platform.

Originality/Novelty of Research: Interacting two related construct models on factors influencing intention behavior, taken from the Theory of Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), and adding the variable of perceived enjoyment.


Keywords


Behaviour Intention; Perception of enjoyment; DDTC-Taxation Engine; Technology Acceptance Model; Theory of Planned Behavior

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DOI: http://dx.doi.org/10.30813/jab.v19i2.8956

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