Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening
Abstract
This study aimed to analyze effect of perceived usefulness, appearance, and individualism to use e-Filing with user satisfaction as an intervening variable. This study used primary data collected from UMKM Taxpayer in Rejang Lebong Regency. This study revealed seven hypotheses tested using SEM-PLS analysis tools through the SmartPLS version 3.3.2 application. The results showed that perceiced of usefulness had a posittive effect to use e-Filing, while appearance and individualism did not significantly influence taxpayer to use e-Filing. In addition, user satisfaction mediate the relationship among appearance to use e-Filing. Meanwhile, user satisfaction did not mediate the relationship among perceived usefulness and individualism to use e-Filing.
Keywords: E-Filing; Perceived Usefulness; Appearance; Individualism; User Satisfaction.
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References
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Aparicio, M., Bacao, F., & Oliveira, T. (2016). Cultural Impacts on E-learning Systems’ Success. Internet and Higher Education, 31, 58–70. https://doi.org/10.1016/j.iheduc.2016.06.003
Aziz, S. A., & Idris, K. M. (2014). Does Design Matter in Tax E-filing Acceptance? Procedia - Social and Behavioral Sciences, 164(August), 451–457. https://doi.org/10.1016/j.sbspro.2014.11.102
Chang, I. C., Li, Y. C., Hung, W. F., & Hwang, H. G. (2005). An empirical study on the impact of quality antecedents on tax payers’ acceptance of Internet tax-filing systems. Government Information Quarterly, 22(3), 389–410. https://doi.org/10.1016/j.giq.2005.05.002
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Harlim, A. (2019). Pengaruh Penerapan E-SPT, E-Filling, dan E-Billing Terhadap Tingkat Kepuasan dan Dampaknya Pada Kepatuhan Wajib Pajak. Jurnal Perpajakan, 1–11.
Hastuti, S., Suryaningrum, D. H., Pembangunan, U., Veteran, N., & Timur, J. (2014). Implementation of Decomposed Theory of Planned Behavior on the Adoption of E-Filling Systems Taxation Policy in Indonesia. Expert Journal of Business and Management, 2(1), 1–8.
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Hung, S. Y., Chang, C. M., & Yu, T. J. (2006). Determinants of user acceptance of the e-Government services: The case of online tax filing and payment system. Government Information Quarterly, 23(1), 97–122. https://doi.org/10.1016/j.giq.2005.11.005
Hussein, R., Mohamed, N., Ahlan, A. R., & Mahmud, M. (2011). E-government application: An integrated model on G2C adoption of online tax. Transforming Government: People, Process and Policy, 5(3), 225–248. https://doi.org/10.1108/17506161111155388
Janssen, L. A., Luciano, E. M., & Gregianin Testa, M. (2013). The influence of organizational culture on IT Governance: Perception of a group of IT managers from Latin American companies. Proceedings of the Annual Hawaii International Conference on System Sciences, 4485–4494. https://doi.org/10.1109/HICSS.2013.527
Kementerian Koperasi dan Usaha Kecil dan Menengah. (2019). Data UMKM. http://www.depkop.go.id/data-umkm. (30/04/2020/14.31WIB)
Lee, S., & Koubek, R. J. (2010). The effects of usability and web design attributes on user preference for e-commerce web sites. Computers in Industry, 61(4), 329–341. https://doi.org/10.1016/j.compind.2009.12.004
Mardani, R. (2019). Pelaporan SPT Tahunan Usahawan KPP Curup Masih Sedikit.RMMOLBengkulu.https://www.rmolbengkulu.com/read/2019/03/27/15285/Pelaporan-SPT-Tahunan-Usahawan-KPP-Curup-Masih-Sedikit. (30/04/2020/12.03WIB)
Mariana, L. (2020). Evaluasi Tingkat Kepatuhan Wajib Pajak Umkm Di Kpp Pratama Makassar Barat. Invoice: Jurnal Ekonomi Akuntansi, 2(1), 38–52. https://core.ac.uk/download/pdf/304902276.pdf
Maryani, A. (2016). Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filling: Studi Pada Uin Syarif Hidayatullah Jakarta. Akuntabilitas: Jurnal Ilmu Akuntansi, 9(2), 161–172. https://doi.org/10.15408/akt.v9i2.4020
Rowley, J. (2011). E-Government stakeholders - Who are they and what do they want? International Journal of Information Management, 31(1), 53–62. https://doi.org/10.1016/j.ijinfomgt.2010.05.005
Saputro, P. H., Budiyanto, D., & Santoso, J. (2016). Model Delone and Mclean Untuk Mengukur Kesuksesan E-Government Kota Pekalongan. Scientific Journal of Informatics, 2(1), 1–8. https://doi.org/10.15294/sji.v2i1.4523
Sari, D. N. (2017). Fakultas Ekonomi dan Bisnis Universitas Sultan Ageng Tirtayasa. faktor-faktor yang mempengaruhi minat wajib pajak orang pribadi dalam penggunaan e-filing pada KPP Pratama Serang, X, 41–65. https://doi.org/AJO779 [pii]\r10.1111/j.1479-828X.2007.00779.x
Saripah, Putri, A. A., & Darwin, R. (2016). Pengaruh Kepercayaan , Persepsi Kebermanfaatan , Persepsi Risiko dan Kepuasan Wajib Pajak Terhadap Penggunaan e-filling bagi Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Tampan Tahun 2015 Effect of trust , perception of usefulness , perception of ri. Akuntansi & Ekonomika, 6, 2–16.
Srite, M., & Karahanna, E. (2006). The Role of Espoused in Technology Values National Cultural Values in Technology Acceptance. Mis Quarterly, 30(3), 679–704. https://doi.org/https://doi.org/10.2307/25148745
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, 21, 86–115.
Udo, G., & Bagchi, K. (2011). Understanding the Influence of Espoused Culture on Acceptance of Online Services in a Developing Country. Journal of Information Technology Theory and …, 12(2), 25–46. http://aisel.aisnet.org/jitta/vol12/iss2/3/
Udo, G. J., Bagchi, K. K., & Kirs, P. J. (2010). An assessment of customers’ e-service quality perception, satisfaction and intention. International Journal of Information Management, 30(6), 481–492. https://doi.org/10.1016/j.ijinfomgt.2010.03.005
Utami, A. P., & Osesoga, M. S. (2018). Analisa Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Wajib Pajak Orang Pribadi. Jurnal ULTIMA Accounting, 9(2), 15–32. https://doi.org/10.31937/akuntansi.v9i2.727
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). Quarterly. 27(3), 425–478.
Xie, Q., Song, W., Peng, X., & Shabbir, M. (2017). Predictors for e-government adoption: Integrating TAM, TPB, trust and perceived risk. Electronic Library, 35(1), 2–20. https://doi.org/10.1108/EL-08-2015-0141
Yavwa, Y., & Twinomurinzi, H. (2018). Impact of Culture on E-Government Adoption Using UTAUT: A Case of Zambia. 2018 5th International Conference on eDemocracy and eGovernment, ICEDEG 2018, 356–360. https://doi.org/10.1109/ICEDEG.2018.8372350
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. https://doi.org/10.1108/jaee-05-2015-0038
Al-qeisi, K., Dennis, C., Alamanos, E., & Jayawardhena, C. (2014). Website design quality and usage behavior : Uni fi ed Theory of Acceptance and Use of Technology. Journal of Business Research, 67(11), 2282–2290. https://doi.org/10.1016/j.jbusres.2014.06.016
Aladwani, A. M. (2006). An Empirical Test of the Link Between Web Site Quality and Forward Enterprise Integration with Web Consumers. Business Process Management Journal, 12(2), 178–190. https://doi.org/10.1108/14637150610657521
Alghamdi, A. & M. R. (2016). DevelopmentofaMeasurementScale forUserSatisfactionwithE-taxSystems inAustralia. Springer-VerlagGmbHGermany, November 2018, 84–110. https://doi.org/10.1007/978-3-662-53416-8
Alomari, M., Woods, P., & Sandhu, K. (2012). Predictors for e-government adoption in Jordan: Deployment of an empirical evaluation based on a citizen-centric approach. Information Technology and People, 25(2), 207–234. https://doi.org/10.1108/09593841211232712
Aparicio, M., Bacao, F., & Oliveira, T. (2016). Cultural Impacts on E-learning Systems’ Success. Internet and Higher Education, 31, 58–70. https://doi.org/10.1016/j.iheduc.2016.06.003
Aziz, S. A., & Idris, K. M. (2014). Does Design Matter in Tax E-filing Acceptance? Procedia - Social and Behavioral Sciences, 164(August), 451–457. https://doi.org/10.1016/j.sbspro.2014.11.102
Chang, I. C., Li, Y. C., Hung, W. F., & Hwang, H. G. (2005). An empirical study on the impact of quality antecedents on tax payers’ acceptance of Internet tax-filing systems. Government Information Quarterly, 22(3), 389–410. https://doi.org/10.1016/j.giq.2005.05.002
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. https://doi.org/10.1016/j.chb.2014.11.017
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008
Devina, S., & Waluyo, W. (2016). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kecepatan, Keamanan 75 dan Kerahasiaan Serta Kesiapan Teknologi Informasi Wajib Pajak terhadap Penggunaan e-Filing Bagi Wajib Pajak Orang Pribadi Di Kota Tangerang, Kecamatan Karawaci. Jurnal ULTIMA Accounting, 8(1), 75–91. https://doi.org/10.31937/akuntansi.v8i1.578
Dewi, N. P. K. L. R. K., & Yadnyana, I. K. (2017). E-Jurnal Akuntansi Universitas Udayana Faktor-Faktor yang Mempengaruhi Minat dan Perilaku Penggunaan Sistem E-Filing di Kota Denpasar dengan Model Utaut Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali Indonesia Fakultas Ekonomi dan Bisnis U. 21, 2338–2366.
Ermawati, N., & Delima, Z. M. (2016). Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Kegunaan, Dan Pengalaman Terhadap Minat Wajib Pajak Menggunakan Sistem E-Filing (Studi Kasus Wajib Pajak Orang Pribadi Di Kabupaten Pati). Jurnal Akuntansi Indonesia, 5(2), 163. https://doi.org/10.30659/jai.5.2.163-174
Ginting, D. B., & Marlina, M. R. (2017). Analisis Pengaruh Kualitas Sistem, Kualitas layanan, Kualitas Informasi, Kemudahan Penggunaan, Dan Persepsi Manfaat Terhadap Kepuasan Pengguna Fasilitas E-Filing. Media Informatika, 16(1), 20–31.
Gor, K. O. (2015). Factors Influencing The Adoption Of Online Tax Filing Systems In Nairobi, Kenya. Strategic Journal of Business & Change Management, 2(77), 906–920.
Harlim, A. (2019). Pengaruh Penerapan E-SPT, E-Filling, dan E-Billing Terhadap Tingkat Kepuasan dan Dampaknya Pada Kepatuhan Wajib Pajak. Jurnal Perpajakan, 1–11.
Hastuti, S., Suryaningrum, D. H., Pembangunan, U., Veteran, N., & Timur, J. (2014). Implementation of Decomposed Theory of Planned Behavior on the Adoption of E-Filling Systems Taxation Policy in Indonesia. Expert Journal of Business and Management, 2(1), 1–8.
Hifni, N. (2019). Menggali Kontribusi Sektor UMKM. Majalah Pajak. https://majalahpajak.net/menggali-kontribusi-sektor-umkm. (28/04/2020/20.38WIB)
Hung, S. Y., Chang, C. M., & Yu, T. J. (2006). Determinants of user acceptance of the e-Government services: The case of online tax filing and payment system. Government Information Quarterly, 23(1), 97–122. https://doi.org/10.1016/j.giq.2005.11.005
Hussein, R., Mohamed, N., Ahlan, A. R., & Mahmud, M. (2011). E-government application: An integrated model on G2C adoption of online tax. Transforming Government: People, Process and Policy, 5(3), 225–248. https://doi.org/10.1108/17506161111155388
Janssen, L. A., Luciano, E. M., & Gregianin Testa, M. (2013). The influence of organizational culture on IT Governance: Perception of a group of IT managers from Latin American companies. Proceedings of the Annual Hawaii International Conference on System Sciences, 4485–4494. https://doi.org/10.1109/HICSS.2013.527
Kementerian Koperasi dan Usaha Kecil dan Menengah. (2019). Data UMKM. http://www.depkop.go.id/data-umkm. (30/04/2020/14.31WIB)
Lee, S., & Koubek, R. J. (2010). The effects of usability and web design attributes on user preference for e-commerce web sites. Computers in Industry, 61(4), 329–341. https://doi.org/10.1016/j.compind.2009.12.004
Mardani, R. (2019). Pelaporan SPT Tahunan Usahawan KPP Curup Masih Sedikit.RMMOLBengkulu.https://www.rmolbengkulu.com/read/2019/03/27/15285/Pelaporan-SPT-Tahunan-Usahawan-KPP-Curup-Masih-Sedikit. (30/04/2020/12.03WIB)
Mariana, L. (2020). Evaluasi Tingkat Kepatuhan Wajib Pajak Umkm Di Kpp Pratama Makassar Barat. Invoice: Jurnal Ekonomi Akuntansi, 2(1), 38–52. https://core.ac.uk/download/pdf/304902276.pdf
Maryani, A. (2016). Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filling: Studi Pada Uin Syarif Hidayatullah Jakarta. Akuntabilitas: Jurnal Ilmu Akuntansi, 9(2), 161–172. https://doi.org/10.15408/akt.v9i2.4020
Rowley, J. (2011). E-Government stakeholders - Who are they and what do they want? International Journal of Information Management, 31(1), 53–62. https://doi.org/10.1016/j.ijinfomgt.2010.05.005
Saputro, P. H., Budiyanto, D., & Santoso, J. (2016). Model Delone and Mclean Untuk Mengukur Kesuksesan E-Government Kota Pekalongan. Scientific Journal of Informatics, 2(1), 1–8. https://doi.org/10.15294/sji.v2i1.4523
Sari, D. N. (2017). Fakultas Ekonomi dan Bisnis Universitas Sultan Ageng Tirtayasa. faktor-faktor yang mempengaruhi minat wajib pajak orang pribadi dalam penggunaan e-filing pada KPP Pratama Serang, X, 41–65. https://doi.org/AJO779 [pii]\r10.1111/j.1479-828X.2007.00779.x
Saripah, Putri, A. A., & Darwin, R. (2016). Pengaruh Kepercayaan , Persepsi Kebermanfaatan , Persepsi Risiko dan Kepuasan Wajib Pajak Terhadap Penggunaan e-filling bagi Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Tampan Tahun 2015 Effect of trust , perception of usefulness , perception of ri. Akuntansi & Ekonomika, 6, 2–16.
Srite, M., & Karahanna, E. (2006). The Role of Espoused in Technology Values National Cultural Values in Technology Acceptance. Mis Quarterly, 30(3), 679–704. https://doi.org/https://doi.org/10.2307/25148745
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, 21, 86–115.
Udo, G., & Bagchi, K. (2011). Understanding the Influence of Espoused Culture on Acceptance of Online Services in a Developing Country. Journal of Information Technology Theory and …, 12(2), 25–46. http://aisel.aisnet.org/jitta/vol12/iss2/3/
Udo, G. J., Bagchi, K. K., & Kirs, P. J. (2010). An assessment of customers’ e-service quality perception, satisfaction and intention. International Journal of Information Management, 30(6), 481–492. https://doi.org/10.1016/j.ijinfomgt.2010.03.005
Utami, A. P., & Osesoga, M. S. (2018). Analisa Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Wajib Pajak Orang Pribadi. Jurnal ULTIMA Accounting, 9(2), 15–32. https://doi.org/10.31937/akuntansi.v9i2.727
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). Quarterly. 27(3), 425–478.
Xie, Q., Song, W., Peng, X., & Shabbir, M. (2017). Predictors for e-government adoption: Integrating TAM, TPB, trust and perceived risk. Electronic Library, 35(1), 2–20. https://doi.org/10.1108/EL-08-2015-0141
Yavwa, Y., & Twinomurinzi, H. (2018). Impact of Culture on E-Government Adoption Using UTAUT: A Case of Zambia. 2018 5th International Conference on eDemocracy and eGovernment, ICEDEG 2018, 356–360. https://doi.org/10.1109/ICEDEG.2018.8372350
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. https://doi.org/10.1108/jaee-05-2015-0038
Published
2020-11-28
How to Cite
TAHAR, Afrizal; JILAN SABIQOH, Alya.
Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 11, p. 2983 - 2998, nov. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/65966>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i11.p20.
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