Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2
Abstract
The purpose of this study is to find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 registered at the Tabanan Primary Tax Service . The method used is non-probability sampling with accidental sampling technique. Data collected by distributing questionnaires to 100 individual taxpayers. The analysis technique used is multiple linear regression. Based on the results of the analysis that the performance expectations, sosial factor, facilitating condition and hedonic motivation have no effect on the use of e-Filing by individual taxpayers, effort expectation, price value and habit have a positive effect on the use of e-Filing by individual taxpayers in Tabanan Primary Tax Service.
Keywords: E-Filing, Personal Taxpayers, UTAUT 2.
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References
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Khurana, S., & Jain, D. (2019). Applying and Extending UTAUT 2 Model of Adoption of New Technology in the Context of M-Shopping Fashion Apps. IJITEE, 8(9), 1–20.
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Mangoting, Y., Whitney, G., & Tjioewinata, G. P. (2019). The Relationships between Technology and User Satisfaction in Online Tax Filing: The Mediating Role of Confirmation of Expectation. Advances in Economics, Business and Management Research, 103(Teams 19), 48–54. https://doi.org/10.2991/teams-19.2019.8
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Sutanto, S., Ghozali, I., & Handayani, R. S. (2018). Faktor-Faktor Yang Memengaruhi Penerimaan Dan Penggunaan Sistem Informasi Pengelolaan Keuangan Daerah (Sipkd) Dalam Perspektif the Unified Theory of Acceptance and Use of Technology 2 (Utaut 2) Di Kabupaten Semarang. Jurnal Akuntansi Dan Auditing, 15(1), 37. https://doi.org/10.14710/jaa.15.1.37-68
Syaninditha, S. A. P., & Setiawan, P. E. (2017). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Faktor Sosial, Dan Kondisi Yang Memfasilitasi Terhadap Minat Penggunaan E-Filing. E-Jurnal Akuntansi Universitas Udayana, 21(1), 86–115.
Veeramootoo, N., Nunko, R., & Dwivedi, Y. K. (2018). What determines success of an e-government service? Validation of anintegrative model of e-filing continuance usage. Government Information Quarterly, 1(1), 1–10.
Wulandari, N. P. A., & Yadnyana, I. K. (2016). Penerapan Model Unified Theory of Acceptance and Use of Technology di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 14(2), 1270–1297.
Yadnyana, I. K., Wijaya, I. W. K., & Santanu, G. (2017). Factors Affecting on the Interest in Using E-Filing in East Denpasar , Bali Province , Indonesia. International Journal of Sosial Science and Humanities Research, 5(3), 176–184.
Zaidi, S. K. R. (2017). The moderating effect of culture on e-filing taxes: evidence from India. Journal of Accounting in Emerging Economies, 7(1), 134–152.
Andriani, F. D., Napitupulu, T. A., & Haryaningsih, S. (2017). The Users Acceptance Factors of E-Filling Sistem in Pontianak. Journal of Theoretical and Applied Information Technology, 95(17), 1–10.
Annisa, T. O., & Soewarno, N. (2019). The perception of individual taxpayers against the intention of using e-form services. JEBI, 16(2), 249–255.
Auliya, N. (2018). Penerapan Model Unified Theory Of Acceptance And Use Of Technology 2 Terhadap Minat Dan Perilaku Penggunaan E-Ticket Di Yogyakarta. Jurnal Universitas Islam Indonesia, 1(1), 1–10.
Hadisantoso, E., Awaludddin, I., Anto, L. O., & Andriani, S. (2019). Effect of Computer Self Efficacy and Easy Use of E-Spt in Reporting Taxes ( Study in Kendari Pratama Tax Service Office ). IOSR Journal of Business and Management (IOSR-JBM), 21(9), 71–83. https://doi.org/10.9790/487X-2109047183
Hartono, W. A., & Meiranto, W. (2015). Pengaruh pemanfaatan dan penggunaan sistem informasi terhadap kinerja individu. Diponegoro Journal of Accounting, 2(4), 1–10.
Khurana, S., & Jain, D. (2019). Applying and Extending UTAUT 2 Model of Adoption of New Technology in the Context of M-Shopping Fashion Apps. IJITEE, 8(9), 1–20.
Kimea, A., Chimilila, C., & Sichone, J. (2019). Analysis o f Taxpayers’ Intention to Use Tax E-Filing System in Tanzania: Controlling for Self-Selection Based Endogeneity. Journal, African Review, Economic Vii, Volume, VII(2), 193–212.
Lu, N. L., & Nguyen, V. T. (2016). Online Tax Filling : E-Government Service Adoption Case of Vietnam. Lac Hong, 7(1), 1498–1504.
Mangoting, Y., Whitney, G., & Tjioewinata, G. P. (2019). The Relationships between Technology and User Satisfaction in Online Tax Filing: The Mediating Role of Confirmation of Expectation. Advances in Economics, Business and Management Research, 103(Teams 19), 48–54. https://doi.org/10.2991/teams-19.2019.8
Mongwaketse, P. B. (2015). Perceived effects of an electronic filing system on tax compliance in a district municipality , South Africa. Research Gate, 1(11), 1–20. https://doi.org/10.1093/cid/cir749
Nugroho, R. A., Susilowati, A. D., Ambarwati, O. C., & Pratiwi, A. (2018). Factors Affecting Users ’ Acceptance of E-Billing System in Surakarta Tax Office. 9(June), 37–42. https://doi.org/10.21512/comtech.v9i1.4621
Olaoye, C. O., & Atilola, O. O. (2018). Effect of E-Tax Payment on Revenue Generation in Nigeria. Journal of Accounting, Business and Finance Research, 4(2), 56–65. https://doi.org/10.20448/2002.42.56.65
Pertiwi, N. W. D. M. Y., & Ariyanto, D. (2017). Penerapan Model UTAUT 2 Untuk Menjelaskan Minat dan Perilaku Penggunaan Mobile Banking Di Kota Denpasar. 18(2), 1369–1397.
Purnaningsih, N. K. C., & Noviari, N. (2019). Pengaruh Penerapan e-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 28(3), 1–10.
Putri, N. K. R. D., & Suardikha, I. M. S. (2019). Penerapan Model UTAUT 2 Untuk Menjelaskan Niat Dan Perilaku Penggunaan E-Money di Kota Denpasar. E-Jurnal Akuntansi, 30(2), 540–555.
Rahman, A., & Dewantara, R. Y. (2017). Pengaruh Kemudahan Penggunaan Dan Kemanfaatan Teknologi Informasi Terhadap Minat Menggunakan Situs Jual Beli Online (Studi Kasus Pada Pengguna Situs Jual Beli “Z”). Jurnal Administrasi Bisnis (JAB), 52(1), 1–7. Retrieved from http://ezproxy.leedsbeckett.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=truedandb=edseurdanAN=edseur..9200111.BibliographicResource.1000086006687dansite=eds-livedanscope=site
Rakhmawati, H. (2020). Influence of TAM and UTAUT models of the use of e-filing on tax compliance. Research Gate, 1(1), 1–20.
Ramdhani, Al Bachri, I. R., & Prabowo, F. S. A. (2017). Pengaruh Adopsi Teknologi Layanan Uang Elektronik Telkomsel Cash Menggunakan Pendekatan UTAUT 2. E-Proceeding of Management, 4(1), 53–60.
Sichone, J., & Milano, R. (2017). The Influence of Facilitating Conditions, Perceived Benefits, and Perceived Risk on Intention To Adopt E-Filing in Tanzania. Journals.Udsm.Ac.Tz, 2253(1), 50–59. Retrieved from http://journals.udsm.ac.tz/index.php/bmr/article/view/1152
Sutanto, S., Ghozali, I., & Handayani, R. S. (2018). Faktor-Faktor Yang Memengaruhi Penerimaan Dan Penggunaan Sistem Informasi Pengelolaan Keuangan Daerah (Sipkd) Dalam Perspektif the Unified Theory of Acceptance and Use of Technology 2 (Utaut 2) Di Kabupaten Semarang. Jurnal Akuntansi Dan Auditing, 15(1), 37. https://doi.org/10.14710/jaa.15.1.37-68
Syaninditha, S. A. P., & Setiawan, P. E. (2017). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Faktor Sosial, Dan Kondisi Yang Memfasilitasi Terhadap Minat Penggunaan E-Filing. E-Jurnal Akuntansi Universitas Udayana, 21(1), 86–115.
Veeramootoo, N., Nunko, R., & Dwivedi, Y. K. (2018). What determines success of an e-government service? Validation of anintegrative model of e-filing continuance usage. Government Information Quarterly, 1(1), 1–10.
Wulandari, N. P. A., & Yadnyana, I. K. (2016). Penerapan Model Unified Theory of Acceptance and Use of Technology di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 14(2), 1270–1297.
Yadnyana, I. K., Wijaya, I. W. K., & Santanu, G. (2017). Factors Affecting on the Interest in Using E-Filing in East Denpasar , Bali Province , Indonesia. International Journal of Sosial Science and Humanities Research, 5(3), 176–184.
Zaidi, S. K. R. (2017). The moderating effect of culture on e-filing taxes: evidence from India. Journal of Accounting in Emerging Economies, 7(1), 134–152.
Published
2020-12-14
How to Cite
NOVIA TRIANA DEWI, Ni Putu; ERY SETIAWAN, Putu.
Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 12, p. 3081 - 3095, dec. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56804>. Date accessed: 20 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i12.p07.
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