ANALISIS PENERIMAAN E-FILING PADA WAJIB PAJAK

https://doi.org/10.22146/abis.v1i3.59382

Yosef Ervin Riadi Oedi Tjahjadi(1*)

(1) Maksi FEB UGM
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerimaan sistem e-filing bagi wajib pajak. Teori yang digunakan dalam penelitian ini adalah Theory of Planned Behavior (TPB) dan model penerimaan teknologi (TAM). Sampel yang digunakan dalam penelitian ini adalah sebanyak 76 responden yang telah menggunakan sistem e-filing dalam melaporkan SPT nya. Metode analisis yang digunakan adalah SEM berbasis varian atau partial least square (PLS). Hasil penelitian menemukan bahwa kemudahan penggunaan persepsian mempunyai pengaruh yang positif terhadap kegunaan persepsian, kemudahan
penggunaan persepsian dan kegunaan persepsian mempunyai pengaruh positif dan signifikan terhadap sikap dalam menggunakan e-filing. Sama dengan penelitian sebelumnya, bahwa faktor sikap, norma subjektif, dan keyakinan-sendiri mempunyai pengaruh positif dan signifikan terhadap niat perilaku untuk menggunakan sistem e-filing. Sedangkan kecemasan komputer
tidak berpengaruh signifikan terhadap niat perilaku dalam menggunakan e-filing.

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, Theory of Planned Behavior, Model penerimaan teknologi, kemudahan penggunaan persepsian, kegunaan persepsian, keyakinan-sendiri, norma subjektif, kecemasan komputer, e-filing

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References

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DOI: https://doi.org/10.22146/abis.v1i3.59382

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