Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance
This research seeks to enhance the technology acceptance model (TAM) by examining cognitive belief factors, specifically the influence of perceived usefulness and perceived ease of use, on taxpayers' intentions to utilize blockchain technology. This investigation explores both the direct and in...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2024-11-01
|
| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/28928 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832591085851901952 |
|---|---|
| author | Yenni Mangoting Retnaningtyas Widuri Dean Charlos Padji Dogi Rosalia Gabronino |
| author_facet | Yenni Mangoting Retnaningtyas Widuri Dean Charlos Padji Dogi Rosalia Gabronino |
| author_sort | Yenni Mangoting |
| collection | DOAJ |
| description | This research seeks to enhance the technology acceptance model (TAM) by examining cognitive belief factors, specifically the influence of perceived usefulness and perceived ease of use, on taxpayers' intentions to utilize blockchain technology. This investigation explores both the direct and indirect effects of perceived enjoyment. This research also examined the impact of behaviour, specifically the trust factor, on perceived usefulness and perceived ease of use. We extended the TAM by assessing the mediating influences of the perceived enjoyment factor. The research employs a survey methodology. We collected data from 213 individual taxpayers. However, we were only able to process the data of 155 respondents. Questionnaires serve as a valuable tool for gathering data through Google Forms. We analysed the data using PLS-SEM. The research findings indicate that there is a form of mediation where the perceived usefulness of blockchain technology has a notable impact on taxpayers' intentions to use it, either directly or through the perceived enjoyment it brings. Perceived enjoyment also mediates the influence of perceived ease of use on taxpayers' intentions to use blockchain. Moreover, taxpayer trust has effectively influenced taxpayers' perceptions that technology is user-friendly and advantageous. To improve the level of service provided to taxpayers, tax authorities must leverage the advancements of the information technology era. The research findings make a valuable contribution to the tax authorities' readiness to adopt a blockchain-based tax administration system. The results highlight the significance of the authority's efforts to enhance taxpayers' intrinsic motivation when using tax information technology. Creating a user-friendly and enjoyable experience that brings joy, excitement, and comfort can achieve this.
|
| format | Article |
| id | doaj-art-2f8002ac1ed64601aa399dc3ca1596e3 |
| institution | Kabale University |
| issn | 1411-0288 2338-8137 |
| language | Indonesian |
| publishDate | 2024-11-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj-art-2f8002ac1ed64601aa399dc3ca1596e32025-01-23T03:13:42ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882338-81372024-11-0126210.9744/jak.26.2.77-90Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax ComplianceYenni Mangoting0Retnaningtyas Widuri1Dean Charlos Padji Dogi2Rosalia Gabronino3Petra Christian UniversityPetra Christian UniversityPetra Christian UniversityThe University of MindanaoThis research seeks to enhance the technology acceptance model (TAM) by examining cognitive belief factors, specifically the influence of perceived usefulness and perceived ease of use, on taxpayers' intentions to utilize blockchain technology. This investigation explores both the direct and indirect effects of perceived enjoyment. This research also examined the impact of behaviour, specifically the trust factor, on perceived usefulness and perceived ease of use. We extended the TAM by assessing the mediating influences of the perceived enjoyment factor. The research employs a survey methodology. We collected data from 213 individual taxpayers. However, we were only able to process the data of 155 respondents. Questionnaires serve as a valuable tool for gathering data through Google Forms. We analysed the data using PLS-SEM. The research findings indicate that there is a form of mediation where the perceived usefulness of blockchain technology has a notable impact on taxpayers' intentions to use it, either directly or through the perceived enjoyment it brings. Perceived enjoyment also mediates the influence of perceived ease of use on taxpayers' intentions to use blockchain. Moreover, taxpayer trust has effectively influenced taxpayers' perceptions that technology is user-friendly and advantageous. To improve the level of service provided to taxpayers, tax authorities must leverage the advancements of the information technology era. The research findings make a valuable contribution to the tax authorities' readiness to adopt a blockchain-based tax administration system. The results highlight the significance of the authority's efforts to enhance taxpayers' intrinsic motivation when using tax information technology. Creating a user-friendly and enjoyable experience that brings joy, excitement, and comfort can achieve this. https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/28928Perceived enjoymentblockchain technology, perceived usefulnessperceived ease of useintention to use |
| spellingShingle | Yenni Mangoting Retnaningtyas Widuri Dean Charlos Padji Dogi Rosalia Gabronino Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance Jurnal Akuntansi dan Keuangan Perceived enjoyment blockchain technology, perceived usefulness perceived ease of use intention to use |
| title | Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance |
| title_full | Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance |
| title_fullStr | Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance |
| title_full_unstemmed | Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance |
| title_short | Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance |
| title_sort | exploring the potential of blockchain technology in digital tax administration to enhance tax compliance |
| topic | Perceived enjoyment blockchain technology, perceived usefulness perceived ease of use intention to use |
| url | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/28928 |
| work_keys_str_mv | AT yennimangoting exploringthepotentialofblockchaintechnologyindigitaltaxadministrationtoenhancetaxcompliance AT retnaningtyaswiduri exploringthepotentialofblockchaintechnologyindigitaltaxadministrationtoenhancetaxcompliance AT deancharlospadjidogi exploringthepotentialofblockchaintechnologyindigitaltaxadministrationtoenhancetaxcompliance AT rosaliagabronino exploringthepotentialofblockchaintechnologyindigitaltaxadministrationtoenhancetaxcompliance |