Faktor-Faktor yang Berpengaruh pada Niat Memanfaatkan Insentif Pajak pada Masa Pandemi COVID-19
Abstract
This study aims to verify the factors that influence the intention to use tax incentives during the COVID-19 pandemic. The research population is all MSME taxpayers registered in Bali using the accidental sampling method. Data was collected from 100 respondents through a questionnaire using google forms. The analytical tool used in this research is multiple linear regression analysis. The results showed that the perceived tax knowledge, tax risk, internal influence, external influence, self-efficacy, and controlability variables had a positive effect on the intention to use tax facilities. The results of this study can be used as evaluation material in preparing and implementing fiscal policies, especially regarding tax facilities in handling the COVID-19 pandemic.
Keywords: Perception Of Tax Knowledge; Tax Risk; Internal Influence; External Influences; Self-Efficacy; Controlability; Intention To Use Tax Facilities.
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References
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Ajzen, I. (2006). Constructing a TpB Questionnaire: Conceptual and Methodological Considerations. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.601.956&rep=rep1&type=pdf
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Andriawan, I. G. D., Sujana, E., & Yasa, I. N. P. (2017). Mengungkap Faktor-Faktor Yang Mendorong Wajib Pajak Buleleng Mengikuti Program Tax Amnesty. E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 8(2).
Anuar, S., & Radiah, O. (2010). Determinants of Online Tax Payment System in Malaysia. International Journal of Public Information Systems, 6(1), 17–32.
Bandura. (1977). Self-Efficacy : The Exercise of Control. Freeman.
Bhattacherjee, A. (2000). Acceptance of e-Commerce Services: The Case of Electronic Brokerages. Systems, Man and Cybernetics, Part A: IEE Transactions On Systems, Man, and Cybernetics, 30(4), 411–420.
Chaouali, W., Yahia, I. Ben, Charfeddine, L., & Triki, A. (2016). Understanding citizens’ adoption of e-filing in developing countries: An empirical investigation. Journal of High Technology Management Research, 27(2), 161–176. https://doi.org/10.1016/j.hitech.2016.10.006
Da’le’, I., Leunupun, P., & Hiariej, N. (2017). Jurnal Ekonomi Peluang. XI(2), 234–254. http://ojs.ukim.ac.id/index.php/peluang/article/view/354
Febryanti, D., Afifudin, & Mawardi, M. C. (2020). Pengaruh Penerapan Computer Self Efficacy, Modernisasi Sistem Administrasi Perpajakan, Dan Risiko Teknologi Informasi Terhadap Penggunaan E-Filing Dalam Pelaporan Spt Tahunan WPOP ( Studi Kasus Pada KPP Pasuruan ). E-Jra, 09(05), 1–17.
Feldman, R. . (1995). Understanding Psychology. Mc-Graw Hill.
Fu, J. R., Farn, C. K., & Chao, W. P. (2006). Acceptance of electronic tax filing: A study of taxpayer intentions. Information and Management, 43(1), 109–126. https://doi.org/10.1016/j.im.2005.04.001
Hadisy, S., Sujana, E., & Purnamawati, A. (2017). Persepsi Wajib Pajak Mengenai Keadilan Pajak, Pengetahuan Pajak Terhadap Keberhasilan Tax Amnesty Pada Kantor Pelayanan Pajak Pratama Singaraja. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).
Hogg, M. A., & Vaughan, G. . (2005). Introduction to Social Psychology (4th Ed). Pearson Prentice Hall.
Hsu, M. H., & Chiu, C. M. (2004). Predicting electronic service continuance with a decomposed theory of planned behaviour. Behaviour and Information Technology, 23(5), 359–373. https://doi.org/10.1080/01449290410001669969
Jimantoro, C., & Tjondro, E. (2014). Analisis Niat Penggunaan E-Filing Di PT"X" Dan PT"Y" Surabaya Dengan Structural Equation Modeling. Tax & Accounting Review, 4(2), 1–8.
Krisdayana, P., & Fitria, A. (2020). Pengaruh Pengetahuan, Keamanan-Kerahasiaan, Kesiapan Teknologi Informasi Terhadap Efisiensi Pelaporan Pajak E-Filling. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 1–19. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2841
Lee, M. C. (2009). Factors influencing the adoption of internet banking: An integration of TAM and TPB with perceived risk and perceived benefit. Electronic Commerce Research and Applications, 8(3), 130–141. https://doi.org/10.1016/j.elerap.2008.11.006
Lu, C., Huang, S., & Lo, P. (2010). An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB. African Journal of Business Management, 4(5), 800–810.
Lu, J., Liu, C., Yu, C. S., & Wang, K. (2008). Determinants of accepting wireless mobile data services in China. Information and Management, 45(1), 52–64. https://doi.org/10.1016/j.im.2007.11.002
Luarn, P., & Lin, H. H. (2005). Toward an understanding of the behavioral intention to use mobile banking. Computers in Human Behavior, 21(6), 873–891. https://doi.org/10.1016/j.chb.2004.03.003
Nanda, L. (2018). Faktor-Faktor yang Berpengaruh Terhadap Penerimaan Sistem E-Filling (Studi Empiris pada Wajib Pajak Orang Pribadi) [Universitas Islam Indonesia]. https://dspace.uii.ac.id/handle/123456789/11631
Noch, M. Y., & Pattiasina, V. (2017). Persepsi Risiko Dan Kepuasan Wajib Pajak Terhadap Pengunaan Sistem E-Filling ( Survei Pada Kpp Pratama Jayapura ) Pajak Terhadap Pengunaan Sistem E-Filling. November.
Pakata, R. (2018). Persepsi Wajib Pajak pada Keadilan Pajak dan Pengetahuan Pajak terhadap Keberhasilan Tax Amnesty pada Kantor Pelayanan Pajak Pratama Samarinda. EKIS (Ekonomi,Sosial Dan Bisnis), 14(2), 3436 –3530. http://e-journal.polnes.ac.id/index.php/eksis/article/view/297
Pavlou, P. A. (2003). Consumer acceptance of electronic commerce: Integrating trust and risk with the technology acceptance model. International Journal of Electronic Commerce, 7(3), 101–134. https://doi.org/10.1080/10864415.2003.11044275
Ramdhani, N. (2011). Penyusunan Alat Pengukur Berbasis Theory of Planned Behavior. Buletin Psikologi, 19(2), 55–69. https://doi.org/10.22146/bpsi.11557
Sabilla, A. N., & Baridwan, Z. (2018). Determinan Minat Perilaku dalam Penggunaan E-Filing Sebagai Sarana Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 6(2), 1689–1699. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4921
Saripah, Putri, A. A., & Darwin, R. (2016). Pengaruh Kepercayaan , Persepsi Kebermanfaatan , Persepsi Risiko dan Kepuasan Wajib Pajak Terhadap Penggunaan E-Filing bagi Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Tampan Tahun 2015. Akuntansi & Ekonomika, 6, 2–16.
Schaupp, L. C., Carter, L., & McBride, M. E. (2010). E-file adoption: A study of U.S. taxpayers’ intentions. Computers in Human Behavior, 26(4), 636–644. https://doi.org/10.1016/j.chb.2009.12.017
Sheikhshoaei, F., & Oloumi, T. (2011). Applying the technology acceptance model to Iranian engineering faculty libraries. Electronic Library, 29(3), 367–378. https://doi.org/10.1108/02640471111141106
Suryaningrum, D. ., Harymami, & Erna, S. (2009). suryaningrum.pdf. In Universitas Teknologi Yogyakarta (Ed.), Prosiding buku 3 Seminar Nasional V (pp. 25–31).
Syakura, M. A. (2017). Analisis Perilaku Wajib Pajak Terhadap Niat Menggunakan E-Filling dan Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Dengan Profesi Sebagai Dosen). Akuntabel, 14(1), 46. https://doi.org/10.29264/jakt.v14i1.1343
Tallaha, A. M., Shukor, Z. A., & Hassan, N. S. A. (2014). Factors influencing e-filing usage among Malaysian taxpayers: Does tax knowledge matters? Jurnal Pengurusan, 40, 91–101. https://doi.org/10.17576/pengurusan-2014-40-08
Taylor, S., & Todd, P. A. (1995). Understanding information technology usage: A test of competing models. Information Systems Research, 6(2), 144–176. https://doi.org/10.1287/isre.6.2.144
Trisnasari, A. T., Sujana, E., & Herawati, N. T. (2017). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Pengetahuan Perpajakan Terhadap Kemauan Wajib Pajak Dalam Mengikuti Program Tax Amnesty. E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1).
Wibowo, B. S., & Tambotoh, J. J. C. (2015). Analisis Pemanfaatan Teknologi Informasi Menggunakan Kerangka Technology Acceptance Model 3 Pada Aplikasi Data Pokok Pendidikan Dasar. Semnasteknomedia Online, 3(1), 55. https://www.m-
culture.go.th/mculture_th/download/king9/Glossary_about_HM_King_Bhumibol_Adulyadej’s_Funeral.pdf
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32(4), 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x
Ajzen, I. (2005). Attitudes, Personality and Behavior. Open University Press.
Ajzen, I. (2006). Constructing a TpB Questionnaire: Conceptual and Methodological Considerations. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.601.956&rep=rep1&type=pdf
Alalwan, A. A., Yogesh, A., Nripendra, D., & D.Williams, M. (2016). Article information : To cite this document : About Emerald www.emeraldinsight.com. Journal of Enterprise Information Management, 29(1), 118–139.
Andriawan, I. G. D., Sujana, E., & Yasa, I. N. P. (2017). Mengungkap Faktor-Faktor Yang Mendorong Wajib Pajak Buleleng Mengikuti Program Tax Amnesty. E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 8(2).
Anuar, S., & Radiah, O. (2010). Determinants of Online Tax Payment System in Malaysia. International Journal of Public Information Systems, 6(1), 17–32.
Bandura. (1977). Self-Efficacy : The Exercise of Control. Freeman.
Bhattacherjee, A. (2000). Acceptance of e-Commerce Services: The Case of Electronic Brokerages. Systems, Man and Cybernetics, Part A: IEE Transactions On Systems, Man, and Cybernetics, 30(4), 411–420.
Chaouali, W., Yahia, I. Ben, Charfeddine, L., & Triki, A. (2016). Understanding citizens’ adoption of e-filing in developing countries: An empirical investigation. Journal of High Technology Management Research, 27(2), 161–176. https://doi.org/10.1016/j.hitech.2016.10.006
Da’le’, I., Leunupun, P., & Hiariej, N. (2017). Jurnal Ekonomi Peluang. XI(2), 234–254. http://ojs.ukim.ac.id/index.php/peluang/article/view/354
Febryanti, D., Afifudin, & Mawardi, M. C. (2020). Pengaruh Penerapan Computer Self Efficacy, Modernisasi Sistem Administrasi Perpajakan, Dan Risiko Teknologi Informasi Terhadap Penggunaan E-Filing Dalam Pelaporan Spt Tahunan WPOP ( Studi Kasus Pada KPP Pasuruan ). E-Jra, 09(05), 1–17.
Feldman, R. . (1995). Understanding Psychology. Mc-Graw Hill.
Fu, J. R., Farn, C. K., & Chao, W. P. (2006). Acceptance of electronic tax filing: A study of taxpayer intentions. Information and Management, 43(1), 109–126. https://doi.org/10.1016/j.im.2005.04.001
Hadisy, S., Sujana, E., & Purnamawati, A. (2017). Persepsi Wajib Pajak Mengenai Keadilan Pajak, Pengetahuan Pajak Terhadap Keberhasilan Tax Amnesty Pada Kantor Pelayanan Pajak Pratama Singaraja. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).
Hogg, M. A., & Vaughan, G. . (2005). Introduction to Social Psychology (4th Ed). Pearson Prentice Hall.
Hsu, M. H., & Chiu, C. M. (2004). Predicting electronic service continuance with a decomposed theory of planned behaviour. Behaviour and Information Technology, 23(5), 359–373. https://doi.org/10.1080/01449290410001669969
Jimantoro, C., & Tjondro, E. (2014). Analisis Niat Penggunaan E-Filing Di PT"X" Dan PT"Y" Surabaya Dengan Structural Equation Modeling. Tax & Accounting Review, 4(2), 1–8.
Krisdayana, P., & Fitria, A. (2020). Pengaruh Pengetahuan, Keamanan-Kerahasiaan, Kesiapan Teknologi Informasi Terhadap Efisiensi Pelaporan Pajak E-Filling. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 1–19. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2841
Lee, M. C. (2009). Factors influencing the adoption of internet banking: An integration of TAM and TPB with perceived risk and perceived benefit. Electronic Commerce Research and Applications, 8(3), 130–141. https://doi.org/10.1016/j.elerap.2008.11.006
Lu, C., Huang, S., & Lo, P. (2010). An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB. African Journal of Business Management, 4(5), 800–810.
Lu, J., Liu, C., Yu, C. S., & Wang, K. (2008). Determinants of accepting wireless mobile data services in China. Information and Management, 45(1), 52–64. https://doi.org/10.1016/j.im.2007.11.002
Luarn, P., & Lin, H. H. (2005). Toward an understanding of the behavioral intention to use mobile banking. Computers in Human Behavior, 21(6), 873–891. https://doi.org/10.1016/j.chb.2004.03.003
Nanda, L. (2018). Faktor-Faktor yang Berpengaruh Terhadap Penerimaan Sistem E-Filling (Studi Empiris pada Wajib Pajak Orang Pribadi) [Universitas Islam Indonesia]. https://dspace.uii.ac.id/handle/123456789/11631
Noch, M. Y., & Pattiasina, V. (2017). Persepsi Risiko Dan Kepuasan Wajib Pajak Terhadap Pengunaan Sistem E-Filling ( Survei Pada Kpp Pratama Jayapura ) Pajak Terhadap Pengunaan Sistem E-Filling. November.
Pakata, R. (2018). Persepsi Wajib Pajak pada Keadilan Pajak dan Pengetahuan Pajak terhadap Keberhasilan Tax Amnesty pada Kantor Pelayanan Pajak Pratama Samarinda. EKIS (Ekonomi,Sosial Dan Bisnis), 14(2), 3436 –3530. http://e-journal.polnes.ac.id/index.php/eksis/article/view/297
Pavlou, P. A. (2003). Consumer acceptance of electronic commerce: Integrating trust and risk with the technology acceptance model. International Journal of Electronic Commerce, 7(3), 101–134. https://doi.org/10.1080/10864415.2003.11044275
Ramdhani, N. (2011). Penyusunan Alat Pengukur Berbasis Theory of Planned Behavior. Buletin Psikologi, 19(2), 55–69. https://doi.org/10.22146/bpsi.11557
Sabilla, A. N., & Baridwan, Z. (2018). Determinan Minat Perilaku dalam Penggunaan E-Filing Sebagai Sarana Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 6(2), 1689–1699. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4921
Saripah, Putri, A. A., & Darwin, R. (2016). Pengaruh Kepercayaan , Persepsi Kebermanfaatan , Persepsi Risiko dan Kepuasan Wajib Pajak Terhadap Penggunaan E-Filing bagi Wajib Pajak Orang Pribadi di KPP Pratama Pekanbaru Tampan Tahun 2015. Akuntansi & Ekonomika, 6, 2–16.
Schaupp, L. C., Carter, L., & McBride, M. E. (2010). E-file adoption: A study of U.S. taxpayers’ intentions. Computers in Human Behavior, 26(4), 636–644. https://doi.org/10.1016/j.chb.2009.12.017
Sheikhshoaei, F., & Oloumi, T. (2011). Applying the technology acceptance model to Iranian engineering faculty libraries. Electronic Library, 29(3), 367–378. https://doi.org/10.1108/02640471111141106
Suryaningrum, D. ., Harymami, & Erna, S. (2009). suryaningrum.pdf. In Universitas Teknologi Yogyakarta (Ed.), Prosiding buku 3 Seminar Nasional V (pp. 25–31).
Syakura, M. A. (2017). Analisis Perilaku Wajib Pajak Terhadap Niat Menggunakan E-Filling dan Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Dengan Profesi Sebagai Dosen). Akuntabel, 14(1), 46. https://doi.org/10.29264/jakt.v14i1.1343
Tallaha, A. M., Shukor, Z. A., & Hassan, N. S. A. (2014). Factors influencing e-filing usage among Malaysian taxpayers: Does tax knowledge matters? Jurnal Pengurusan, 40, 91–101. https://doi.org/10.17576/pengurusan-2014-40-08
Taylor, S., & Todd, P. A. (1995). Understanding information technology usage: A test of competing models. Information Systems Research, 6(2), 144–176. https://doi.org/10.1287/isre.6.2.144
Trisnasari, A. T., Sujana, E., & Herawati, N. T. (2017). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Pengetahuan Perpajakan Terhadap Kemauan Wajib Pajak Dalam Mengikuti Program Tax Amnesty. E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1).
Wibowo, B. S., & Tambotoh, J. J. C. (2015). Analisis Pemanfaatan Teknologi Informasi Menggunakan Kerangka Technology Acceptance Model 3 Pada Aplikasi Data Pokok Pendidikan Dasar. Semnasteknomedia Online, 3(1), 55. https://www.m-
culture.go.th/mculture_th/download/king9/Glossary_about_HM_King_Bhumibol_Adulyadej’s_Funeral.pdf
Published
2021-11-28
How to Cite
NOVIARI, Naniek; DAMAYANTHI, I Gst Ayu Eka.
Faktor-Faktor yang Berpengaruh pada Niat Memanfaatkan Insentif Pajak pada Masa Pandemi COVID-19.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 11, p. 2936-2948, nov. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/79152>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i11.p20.
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