Evaluation of The Use of Electronic Application of Unified Income Tax Withholding Slip For Monthly Tax Returns Using The UTAUT Method

In order to obtain data for this study, questionnaire responses had to be gathered. In addition to examining the effects of facility conditions and behavioral intentions on the behavior of using the Electronic Application of Unified Income Tax Withholding Slip, the study aimed to test and analyze the effects of performance expectations, effort expectations, and social influence on the behavioral intentions of users. Out of the 303 questionnaires that were distributed, 294 may be analyzed, and the information acquired may be used to create research samples.Users’ conduct on the Electronic Application of Unified Income Tax Withholding Slip is positively influenced by the variables of Performance Expectations and Effort Expectations. Meanwhile, social impact and facility circumstances have no effect on the behavioral intentions of users of the Electronic Application of Unified Income Tax Withholding Slip, and their action has no effect on their behavioral intentions. The primary data is distributed via questionnaires sent to users of the Electronic Application of Unified Income Tax Withholding Slip. In this study, multiple regression analysis was applied. The results of the study indicate that the Electronic Application of Unified Income Tax Withholding Slip has little to no influence on enhancing the efficacy and efficiency of the income tax administration procedure.