Analysis of M-Tax Mobile Application Adoption on Tax Compliance in Indonesia Using Diffusion of Innovation Theory (DIT)
Keywords:
Directorate General of Taxes (DGT), Tax, M-Pajak, Diffusion of Innovation Theory(DIT), Mobile Application, Tax ComplianceAbstract
The Indonesian Directorate General of Taxes (DGT) has innovated services to taxpayers, by launching the M-Pajak mobile application. This application serves tax e-billing, tax deadline information, tax office location information, and tax regulation information. This innovation aims to improve public tax compliance. Tax compliance is important in supporting the Indonesian economy. The role of the M-Pajak application is very influential on tax compliance. Therefore, it is necessary to analyze the adoption of M-Pajak applications in the community, which can be used to improve tax services and develop M-Pajak applications. To determine the adoption of M-Pajak, the Diffusion of Innovation Theory (DIT) was chosen, this theory has 5 (five) factors that influence the adoption of innovation, namely relative advantage, compatibility, complexity, trialability, and observability. The results show that compatibility and observability are factors that have a positive and significant effect on M-Pajak adoption. Meanwhile, Reliability Advantage, complexity and trialability are factors that have a positive but not significant effect on the adoption of M-Pajak . Based on these results, DGT needs to pay attention to the factors of reliability, complexity and trialability to increase the diffusion of innovation from the M-Pajak application.