Analysis of Factors Affecting Interest and Behaviour in using E-SPT 21/26 application for Corporate Tax Payers: A UMEGA Model Perspective

Abstract

E-SPT PPh Article 21/26 reports on employee income tax, where article 21 regulates Indonesian employees, and article 26 regulates foreign employees domiciled in Indonesia. After distributing questionnaires to 121 respondents experienced in using the e-SPT 21/26 application, the results show that the e-SPT 21/26 application from the aspect of efficiency, effectiveness, and performance improvement does not affect the tendency to use the e-SPT application. Significantly encouraging the use of the E-SPT application are environmental influences, incentives to fulfill tax obligations, and risk aspects that can be more suppressed.