The purposes of this study are to identify and examine the acceptance of tax e-filing applications in Indonesia. This study has modified and extended the Unified Theory of Acceptance and Use of Technology (UTAUT) Model with specific correlations. The new correlations within UTAUT Model in this study have enriched the existing Model of UTAUT. Modified and extended the UTAUT model with system quality, information quality, and perceived risk were held.
Using the purposive sampling method, data were collected through a questionnaire survey of 262 personal taxpayers in Indonesia via google forms in considering the Covid-19 Pandemic. Data were analyzed using Statistical Package for Social Sciences (SPSS) and Smart PLS.
This study revealed that Facilitating Condition has a positive and significant effect on Effort Expectancy; Hedonic Motivation has positive and significant effect to Performance Expectancy; Hedonic Motivation has a positive and significant effect on Social Influence: System Quality has a positive and significant effect to Performance Expectancy; Effort Expectancy has positive and significant effect to Performance Expectancy; Effort Expectancy has positive and significant effect to Behavior Intention; Information Quality has positive and significant effect to Performance Expectancy; Information Quality has positive and significant effect to Effort Expectancy; Information Quality has positive and significant effect to Social Influence. The results are useful for policymakers of tax e-filing systems in Indonesia and developing countries as well.
