Sistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur

  • I Gusti Agung Ayu Ngr. Garnetia Pramanita Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Ni Ketut Rasmini Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

This study aims to analyze the effect of information quality, system quality, service quality, use, and user satisfaction of e-filing systems on individual taxpayer compliance. This research was conducted by distributing questionnaires online and offline to e-filing individual taxpayers at KPP Pratama Timur Denpasar. The total sample is 100 individual taxpayers using convenience sampling techniques. The data analysis technique used is partial least square with SmartPLS 3.2.8 application. The results of this study indicate that information quality and system quality have a positive effect on the use of e-filing systems. Information quality, system quality and service quality influence the satisfaction of e-filing system users, the use and satisfaction of e-filing system users have a positive effect on taxpayer compliance. The results of this study can be used as input by the government in an effort to increase the use of e-filing by individual taxpayers.


Keywords: E-filing; Updated D&M IS Success Model; Taxpayer Compliance.

Downloads

Download data is not yet available.

References

Abadi, A. M., Abadi, A. M., & Jafari, A. (2017). Innovation Acceptance and Customer Satisfaction. A Survey On Tax Information Systems. AD-Minister, 30(1), 149–171.

Arista, D. (2015). Kualitas sistem dan kualitas informasi berpengaruh terhadap kepuasan pengguna e-filing dengan Implikasinya Pada Kinerja Individu. Jurnal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Komputer Indonesia, 1–17.

Azazi, A. (2016). Uji Empiris Model Kesuksesan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) di Pemerintah Kota Bukittinggi dengan menggunakan Delone MCLean Informatin System Success Model. Jurnal Akuntansi Fakultas Ekonomi Universitas Andalas.

Baikhuni, J. E. (2018). Pengaruh Kualitas Layanan Dan Kualitas Sistem Terhadap Minat Penggunaan E-Filing Dengan Persepsi Kemudahan Penggunaan Sebagai Variabel Intervening. Skripsi. Universitas Islam Indonesia

Chebusit, C., Namusonge, G. S., Biraori, O. E., & Kipkoech, E. C. (2014). Factors Affecting Tax Compliance Among Small and Medium Enterprises in Kitale. International Journal of Recent Research in Commerce Economics and Management (IJRRCEM), 1(3), 60–75.

Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., & Yen, D. C. (2015). Factors Affecting Online Tax Filing - An Application Of The IS Success Model and Trust Theory. Computers in Human Behavior, 43, 251–262.

Chiu, P. S., Chao, I. C., Kao, C. C., Pu, Y. H., & Huang, Y. M. (2016). Implementation and Evaluation Of Mobile E-Books In A Cloud Bookcase Using The Information System Success Model. Library Hi Tech, 34(2), 207–223.

Chumsombat, N. (2015). E-government Service the Case of E-tax filing in Thailand. International Conference on Information Networking, 451–455.

Damayanti, F., & Fauzi, A. (2015). Pengaruh Fasilitas Drop Box , E-Spt Dan E-Filing Dalam Penyampaian Surat Pemberitahuan (SPT) terhadap Kepuasan Wajib Pajak. Jurnal Akuntabilitas, VIII(3), 225–237.

DeLone, W. H., & McLean, E. R. (2016). Information Systems Success Measurement. Foundations and Trends® in Information Systems, 2(1), 1–116.

Diamastuti, E. (2016). Ke(tidak)patuhan Wajib Pajak:Potret Self Assessment. Ekonomi Dan Keuangan, 20(80), 280–304.

Dwi Ningrum, D., & Andi. (2016). Kulitas Sistem, Kualitas Informasi, Ketepatan Waktu, Kerahasiaan Dan Kepuasan Wajib Pajak Pengguna E-Filing. Tirtayasa Ekonomika, 11(2), 169–184.

Hidayati, N., Harimurti, F., & Dewi. (2017). Analisis Pengaruh Kualitas Informasi Dan Kualitas Sistem Terhadap Kepuasan Pengguna Sistem E-Filing. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 2(2), 55–61.

Hudin, J. M., & Riana, D. (2016). Kajian Keberhasilan Penggunaan Sistem Informasi Accurate dengan Menggunakan Model Kesuksesan Sistem Informasi Delon dan McLean. Journal of Information Systems, 2(12), 56–62.

Ihsan, M., & Azwar. (2018).Analisis Faktor-Faktor yang Memengaruhi Kesuksesan Implementasi Sistem E-Filing. Jurnal BPPK, 11(2), 12–34.

Indonesia, K. K. R. (2019). Penyampaian SPT Online. Retrieved from https://www.kemenkeu.go.id/page/penyampaian-spt-online/%0ASistem

Irfan, M. (2019). Pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Pelayanan terhadap Net Benefits Pemakaian Sistem Pembayaran Briva dengan Variabel Intervening Kepuasan Pengguna (Validasi Model Kesuksesan Sistem Informasi Delone dan Mclean. Tesis. Universitas Islam Indonesia.

Kara, R. N. (2018). Pengaruh Penggunaan dan Kepuasan Pengguna E-Filing Terhadap Kepatuhan Pajak. Skripsi Fakultas Ekonomi Universitas Islam Indonesia.

Kementerian Keuangan Republik Indonesia. Undang-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan. (2009). Indonesia

Khulsum, U. A., & Satyawan, M. D. (2014). Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance. Jurnal Akuntansi Akrual, 6(1), 83–103.

Kuug, S. N. (2015). Factors Influencing Tax Compliance Of Small And Medium Enterprises In Ghana. Journal of Accounting Decision, 10(2).

Noviyanti. (2016). Mengukur Kesuksesan Sistem Akuntansi Instansi Basis Akrual ( Saiba ) Menggunakan Model DeLone & McLean. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 2(2), 151–174.

Nurhayati, & Kusmuriyanto. (2017). Factors Affecting Taxpayers’ Satisfaction of E-Billing System Users. Accounting Analysis Journal, 6(2), 148–159.

Nuridayu, Y., Rosiati, R., & Norul Syuhada, A. H. (2017). Tax Penalties and Tax Compliance of Small Medium Enterprises (SMEs) In Malaysia. International Journal of Business, Economics and Law, 12(1), 81–91.

Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. Journal of Accounting and Business, 8(1), 1–9. https://doi.org/10.4236/ib.2016.81001

Prameswara, I. G. A. B. P., & Wirasedana, I. W. P. (2018). Analisis Kesuksesan Sistem Informasi Keuangan Daerah dengan Mengadopsi Model DeLone & McLean. E-Jurnal Akuntansi Universitas Udayana, 24(1), 196–223.

Rai, I. P. G. L., & Suardikha, I. M. S. (2019). Analisis Kesuksesan SIPKAD Berdasarkan Model Delone & McLean pada Sekretariat Daerah Kabupaten Buleleng. E-Jurnal Akuntansi Universitas Udayana, 29(2), 742–754.

Sari, A. N., & Rachmanto, A. (2018). Pengaruh Kualitas Pelayanan Pajak dan Kualitas Sistem E-Filing Terhadap Kepuasan Pengguna (Wajib Pajak). Jurnal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Komputer Indonesia, 1–21.

Siahaan, S., & Halimatusyadiah, H. (2018). Pengaruh Kesadaran Perpajakan, Sosialisasi Perpajakan, Pelayanan Fiskus, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 8(1), 1–13.

Solikah, M., & Kusumaningtyas, D. (2017). Influence the Quality of the System and the Quality of the Information on E- Filing Users Satisfaction. The 3rd International Conference on Economics, Business, and Accounting Studies (ICEBAST), (188–192), 24–25.

Tam, C., & Oliveira, T. (2016). Understanding the impact of m-banking on individual performance: DeLone & McLean and TTF perspective. Computers in Human Behavior, 61, 233–244. https://doi.org/10.1016/j.chb.2016.03.016

Uly, Y. A. (2019). Pelaporan SPT Baru 61,7%, Tingkat Kepatuhan Wajib Pajak Rendah.https://economy.okezone.com/read/2019/04/02/20/2038285/pelaporan-spt-baru-61-7-tingkat-kepatuhan-wajib-pajak-rendah

Utomo, G. S., Titisari, K. H., & Wijayanti, A. (2019). Pengaruh Kualitas E-Government Terhadap Kepuasan Pengguna E-Filing. Jurnal Widya Ganeswara, 28(2), 12–23.

Veeramootoo, N., Nunkoo, R., & Dwivedi, Y. K. (2018). What determines success of an e-government service? Validation of an integrative model of e-filing continuance usage. Government Information Quarterly, 35(2), 161–174.

Wei, K.-M., Tang, Y.-T., Kao, Y.-C., Tseng, L.-C., & Wu, H.-H. (2017). Using an updated Delone and McLean model to assess the success of implementing the ward cleaning logistics system in a medical center. Journal of Statistics and Management Systems, 20(5), 965–976.

Wicaksono, H. N. (2016). Analisis Kesuksesan Sistem Informasi Manajemen Menggunakan Pendekatan Updated D&M IS Succsess Model di Rumah Sakit Umum Kaliwates Jember. Artikel Ilmiah Hasil Penelitian Mahasiswa.

Wulandari, D., Setyanto, A., & Nasiri, A. (2019). Analisis Keberhasilan Sistem Informasi Pmb Amikom Yogyakarta Dengan Metode the Updated Delone & Mclean Is Success Model. Jurnal Intechno, 1(3), 1–5.

Zaidi, S. K. R., Henderson, C. D., & Gupta, G. (2017). The moderating effect of culture on e-filing taxes: evidence from India. Journal of Accounting in Emerging Economies, 7(1), 134–152.
Published
2020-11-28
How to Cite
GARNETIA PRAMANITA, I Gusti Agung Ayu Ngr.; KETUT RASMINI, Ni. Sistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur. E-Jurnal Akuntansi, [S.l.], v. 30, n. 11, p. 2825 - 2838, nov. 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/59689>. Date accessed: 07 oct. 2022. doi: https://doi.org/10.24843/EJA.2020.v30.i11.p09.
Section
Artikel