An Antecedent of E-Invoice User Behavior with Behavioral Intention as an Intervening Variable

Maya Qodarsi, Syamsurijal A. Kadir, Lukluk Fuadah

2018

Abstract

E-Invoice is the development of the information and public administration system of the tax sector that has only been prevalent in the last 3 years in 2018. The objective of this study is to explore the factors that might motivate the citizens to adopt the public service of e-Invoice provided by the Indonesian government. The insight of this study will help the government to plan public services effectively. This study surveyed 282 respondents living in the South Sumatra region, especially taxpayers registered at the Tax Services Office (TSO) of Palembang. This study uses an analysis of exploratory factor that matches the validity of the theoretical model on the data collected, a confirmation analysis to extract latent factors and both multiple regression and Structural Equation Modeling - Partial Least Square to test the research hypothesis. The finding of this study reveals that performance expectacy is the strongest predictor of the behavioral intention to use e-Invoice services and greatly influences the users’ behavior. Business expectations do not affect the behavioral intentions and the behaviors of the users. And the behavioral intentions significantly affect the user behaviors. The practical implication is that when the government knows the main factors that influence the adoption of e-Invoice services in Indonesia, it can maximize its profits on the investment in ICT infrastructure by providing efficient services that can be adopted by the citizens. For the future study, it is recommended that the area of ​​research object be expanded in the area of ​​the Directorate General of Tax of the Ministry of Finance.

Paper Citation

in Harvard Style

Qodarsi M., A. Kadir S. and Fuadah L. (2018). An Antecedent of E-Invoice User Behavior with Behavioral Intention as an Intervening Variable.In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC, ISBN 978-989-758-387-2, pages 394-401. DOI: 10.5220/0008440603940401

in Bibtex Style

@conference{seabc18,
author={Maya Qodarsi and Syamsurijal A. Kadir and Lukluk Fuadah},
title={An Antecedent of E-Invoice User Behavior with Behavioral Intention as an Intervening Variable},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,},
year={2018},
pages={394-401},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008440603940401},
isbn={978-989-758-387-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - Volume 1: SEABC,
TI - An Antecedent of E-Invoice User Behavior with Behavioral Intention as an Intervening Variable
SN - 978-989-758-387-2
AU - Qodarsi M.
AU - A. Kadir S.
AU - Fuadah L.
PY - 2018
SP - 394
EP - 401
DO - 10.5220/0008440603940401