摘要：The increased in internet and telecommunication usage has become the reason for the adopting of e-filling systems for annual tax report or SPT (based on Indonesian Taxation Authority Decree Number Kep.88/PJ/2004 on 14th May 2004 about electronic based annual tax report). On the contrary, this development does not show in the usage of the e-filling systems. This condition is the reason for this study to investigate the implementation of e-filling systems taxation policy by using decomposition theory of planned behavior. This theory is used to understand and test the influenced factors in the usage of electronic based annual tax report (e-filling) and the persistent of e-filling system in Indonesia. Population in this study is the Indonesian citizen’s tax payers who have got tax registration number (NPWP) both who have or have not used e-filling to report the annual tax return in Surabaya area, East Java-Indonesia. Sample is taken using a non-probability sampling, with convienient sampling method. Analytical technique used in this observation is Structural Equation Method (SEM). The results showed that e-filling user’s attitude, subjective norms, and perceived behavior control influence the users’ intention to use e-filling systems. These results indicated that Indonesian citizens’ intention to use the e-filling facilities to report their annual tax income is depend upon their attitudes and controls on the systems. Even if Indonesian tax payers realized that with e-filling systems they will be able to increase the effectiveness, more optimize services, hasten and improved efficiency in annual tax reporting, the taxpayer does not completely understand about how to operate the e-filling system. Therefore, it is imperative for the government to socialize and educate them on the importance of e-filling systems.
关键词：e-filling user’s attitude; control of perception variable; intention to use e-filling systems
