Behavioral Intention to Use e-Tax Systems: An Application of Technology Acceptance Model and Perceived Risk

As technology develops, Indonesia continues to strive to be able to improve the fulfillment of taxation, where taxes are the main source of State revenue, the Government hereby launches a new taxation application, namely Electronic Withholding Tax Slip Unification. The emergence of the application is expected to provide convenience for taxpayers in fulfilling their tax obligations. This study aims to analyze the extent to which Electronic Withholding Tax Slip Unification is successful based on behavioral intention to use, perceived usefulness, perceived ease of use and perceived risk. This research uses a quantitative approach through distributing questionnaires. The sample in this study were 98 respondents and the statistical method tested in this study used SmartPLS 4. The results of this study indicate that perceived usefulness and perceived ease of use have a significant effect on behavioral intention to use and perceived risk has no significant effect on behavioral intention to use.