The Causal Factors of Low Online Tax Aplication Usage
I Kania(a*), G G Akbar (a), P Pundenswari (a), M Budiman (a)
a) Faculty of Social and Political Sciences, Garut University, Jl Samarang 52, Garut, 44151, Indonesia
*ikeukania[at]fisip.uniga.ac.id
Abstract
Currently, Tax service that can be done in Online Tax Application can not be used optimally. It is because the taxpayers who have not used the application are still low. This research aims to identify and analyse of the factors that make the taxpayers who have not used the application still low. The method used is Bartlett test analysis factor, Measures of sampling adequacy (MSA), Factor Extraction using Principal Component Analysis (PCA), factor selection using Eigen values and Cree Plots, and factor rotation using Orthogonal Rotation Varimax of data obtained through two stages, the first stage is in-depth interviews with key persons, the second stage is distributing questionnaires to 105 respondents. The results showed that from 16 factors obtained from stage 1 with the factorization of the results of questionnaires in stage 2, there were 3 new factors of reduction result that caused few taxpayers using the online tax application. These factors include information, technology and psychological factors.
Keywords: Tax Service, Exploratory Factor Analysis, Online Tax Application
Topic: Management Science