JEL Classification: H20, D22; H29; H71; M41.

Permata Dessy Sari, Magister Student, Faculty of Economics, Sriwijaya  University, Indonesia

ORCID ID: 0000-0002-1086-0069
e-mail: dessy.success@gmail.com

SaftianaYulia, Doctor (Economics), Lecturer at Faculty of Economics,  Sriwijaya University, Indonesia

ORCID ID: 0000-0002-8055-1659
e-mail: yuliasaftiana@fe.unsri.ac.id

Yusnaini, Doctor (Economics), Lecturer at Faculty of Economics, Sriwijaya  University, Indonesia

ORCID ID: 0000-0003-4153-9582
e-mail: yusnaini@fe.unsri.ac.id

Taxpayers’ Understanding Level, Self-Assessment System Easiness, and Information System Usefulness for the Willingness to Pay Taxpayers

Abstract. Introduction. Taxpayers’ willingness to pay tax is known as the main  factor to be considered in the effort to collect tax revenue. Thus, it is very  important to identify any factors that will affect the willingness to pay in order to  increase tax revenue. This study used a questionnaire to collect research data to  identify whether taxpayers’ willingness to pay were affected by tax understanding,  self-assessment system, and the use of tax information system. The research  sample consisted of 302 corporate taxpayers at KPP Palembang Ilir Barat. The  hypotheses of this study were tested using Partial Least Square. 

Purpose. This study aims to examine the relationship between the level of  understanding of taxpayers, ease of self-assessment system, use of information  systems, and willingness to pay for MSME taxpayers at KPP Pratama Palembang  Ilir Barat and determine the steps that can be taken by KPP Pratama Palembang Ilir  Barat to increase willingness to pay based on the relationship between the variables  studied. 

Results. The results showed that the level of understanding of taxpayers and  the use of taxation information systems had a positive and significant effect on the  willingness to pay of MSME taxpayers, while the ease of self-assessment system  did not affect the willingness to pay of MSME taxpayers.  

Conclusions. The hypotheses testing results and descriptive statistics  analysis show that it is important for tax authority to maintain taxpayers’  willingness to pay by assuring taxpayers’ understanding of their tax obligations. It  is also important to maintain a solid taxation information system to increase  taxpayers’ willingness to pay. Based on our limitations, it is suggested for further  researchers to examine taxpayers in a larger area and number, as well as conduct  observations and interviews on tax payments that are actually carried out by  taxpayers.  

Keywords: theory of reasoned action; technology acceptance model;  willingness to pay, taxpayers’ understanding level; self-assessment system  easiness;information system usefulness

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