Faktor-Faktor Yang Memengaruhi Pemanfaatan Aplikasi Desktop Pemeriksaan di Lingkungan Direktorat Jenderal Pajak
Abstract
This study aims to examine the factors that influence the utilization of the Examination Desktop application (Derik) by combining the technology acceptance model (TAM) and social cognitive theory. The research sample was 320 tax examiners spread across all work units of the Directorate General of Taxes in Indonesia which were selected by purposive sampling technique. The data analysis tool used is SEM-PLS. The results showed that perceived convenience and perceived usefulness had a positive effect on user attitudes that led to the use of the Derik application. Meanwhile, computer self-efficacy, result expectations, feelings and user readiness increase user utilization in the use of the Derik application by tax examiners. The results also show that user anxiety has a negative effect on the tax examiner's utilization of the Derik application.
Keywords: Social Cognitive Theory; TAM; Derik's Application.
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References
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Dewi, N. M. A. P., & Warmika, I. G. K. (2016). Peran Persepsi Kemudahan Penggunan, Persepsi Manfaat Dan Perspsi Resiko Terhadap Niat Menggunakan Mobile Commerce Di Kota Denpasar. E-Jurnal Manajemen Unud, 5(4), 2606–2636. https://ojs.unud.ac.id/index.php/Manajemen/article/view/18029
Dewi, S., & Rastini, N. (2017). Peran Green Trust Memediasi Green Perceived Value Dan Green Perceived Risk Terhadap Green Repurchase Intention. E-Jurnal Manajemen Universitas Udayana, 5(12), 254866. https://ojs.unud.ac.id/index.php/Manajemen/article/view/26070
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Higgins, E. T. (1999). Persons or situations: Unique explanatory principles or variability in general principles?
Higgins, R. C. (1991). Analysis for Financial Management.
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Lesttari, D. (2016). Determinan Minat Penggunaan Mobile Banking. Angewandte Chemie International Edition, 6(11), 951–952.
Lu, H., Hu, Y. P., Gao, J. J., & Kinshuk. (2016). The effects of computer self-efficacy, training satisfaction and test anxiety on attitude and performance in computerized adaptive testing. Computers and Education, 100, 45–55. https://doi.org/10.1016/j.compedu.2016.04.012
Mudawamah, S., Topowijono, T., & Hidayat, R. R. (2018). Nalisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan (Studi pada Bank Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Jurnal Administrasi Bisnis, 54(1). http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/2213
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Prianata, R., Suprapti, N. W. S., & Suryani, A. (2017). Implementasi Technology Acceptance Model Dalam Niat Membeli Kembali Tiket Bioskop Online. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 06(09), 3353–3378. https://doi.org/10.24843/EEB.2017.v06.i09.p07
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Suryani, D., Kurniawan, A., & Umiyati, I. (2020). IT Self Efficacy, IT Anxiety dan Minat Menggunakan E-money. Jurnal Riset Akuntansi Dan Keuangan, 8(1), 89–108. https://doi.org/10.17509/jrak.v8i1.20387
Suryanto, R., Latif, M. A., & Sofyani, H. (2017). Penerimaan Sistem Informasi Akuntansi Pada Pusat Kesehatan Masyarakat Yang Baru Menjadi Badan Layanan Umum Daerah (BLUD). Jurnal Reviu Akuntansi Dan Keuangan, 5(1), 657–672. https://doi.org/10.22219/jrak.v5i1.4984
Susanto, I. (2015). Akseptansi Teknologi Informasi Komunikasi: Pendekatan Social Cognitive Theory. Fokus Bisnis: Media Pengkajian Manajemen Dan Akuntansi, 14(1), 42–51. https://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/39
Tsai, C. H. (2014). Integrating social capital theory, social cognitive theory, and the technology acceptance model to explore a behavioral model of telehealth systems. International Journal of Environmental Research and Public Health, 11(5), 4905–4925. https://doi.org/10.3390/ijerph110504905
Utomo, E. P., & Probosini, N. (2020). Pengaruh Sikap Dan Norma Subjektif Terhadap Intensitas Penggunaan Aplikasi Streaming Pada Generasi “Z”. Jurnal Ilmu Sosial dan Humaniora, 9(2), 241-250. http://dx.doi.org/10.23887/jish-undiksha.v9i2.18581
Vidantika, P. N. C. D., & Putra, I. M. P. D. (2018). Analisis TAM Terhadap Sikap Penggunaan Sistem Informasi Akuntansi Penggajian di PT Garuda Indonesia Station DPS. E-Jurnal Akuntansi, 24(2), 1105–1134. https://doi.org/10.24843/EJA.2018.v24.i02.p11
Widianto, A., & Aryanto, A. (2018). Kajian Perilaku Pengguna (User) Terhadap Penggunaan Sistem Informasi Industri Kecil Menengah (SI-IKM) Kota Tegal. Jurnal Riset Bisnis Dan Investasi, 4(1), 1. https://doi.org/10.35697/jrbi.v4i1.988
Bandura, A. (1986). Social foundations of thought and action: Eaglewood Cliffs. NJ: Prentice-Hall.
Bangkara, R. P., & Mimba, N. P. S. H. (2016). Pengaruh Perceived Usefulness Dan Perceived Ease of Use Pada Minat Penggunaan Internet Banking Dengan Attitude Toward Using Sebagai Variabel Intervening. E-Jurnal Akuntansi Universitas Udayana, 16(3), 2408–2434.
Cahyadi, P. A. (2016). Pengaruh Keberhasilan Diri atas Penggunaan Komputer, Persepsi Kemudahan, dan Persepsi Kegunaan Terhadap Minat Penggunaan Aplikasi Simpus Pada Puskesmas di Kabupaten Ngawi. Fakultas Ekonomi Dan Bisnis Univesitas Brawijaya Malang, April, 5–24.
Compeau, D., Higgins, C. A., & Huff, S. L. (1999). Social Cognitive Theory and Individual Reactions to Computing Technology: A Longitudinal Study. MIS Quarterly, 23(2), 145–158. https://doi.org/10.2307/249749
Compeau, D. R., & Higgins, C. A. (1991). Association for Information Systems A Social Cognitive Theory Perspective On Individual Reactions To Computing Technology Recommended Citation A Social Cognitive Theory Perspective On Individual Reactions To Computing Technology. A Social Cognitive Theory Perspective on Individual Reactions To Computing Technology.
Compeau, D. R., & Higgins, C. A. (1995). Computer Self-Efficacy: Development of a Measure and Initial Test. Management Information Systems Research Center, University of Minnesota, 19(2), 189–211. https://doi.org/10.2307/249688
Darmaningtyas, I. G. B., & Suardana, K. A. (2017). Pengaruh Technology Acceptance Model (TAM) dalam Penggunaan Software oleh Auditor yang Berimplikasi pada Kinerja Auditor. E-Jurnal Akuntansi, 21(3), 2448–2478. https://doi.org/10.24843/EJA.2017.v21.i03.p27
Davis, F. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Dewi, N. M. A. P., & Warmika, I. G. K. (2016). Peran Persepsi Kemudahan Penggunan, Persepsi Manfaat Dan Perspsi Resiko Terhadap Niat Menggunakan Mobile Commerce Di Kota Denpasar. E-Jurnal Manajemen Unud, 5(4), 2606–2636. https://ojs.unud.ac.id/index.php/Manajemen/article/view/18029
Dewi, S., & Rastini, N. (2017). Peran Green Trust Memediasi Green Perceived Value Dan Green Perceived Risk Terhadap Green Repurchase Intention. E-Jurnal Manajemen Universitas Udayana, 5(12), 254866. https://ojs.unud.ac.id/index.php/Manajemen/article/view/26070
Giovanis, A. N., Binioris, S., & Polychronopoulos, G. (2012). An extension of TAM model with IDT and security/privacy risk in the adoption of internet banking services in Greece. EuroMed Journal of Business, 7(1), 24–53. https://doi.org/10.1108/14502191211225365
Herlambang, T. (2020). Analisis Aplikasi Portal DJP Berdasarkan Technology Acceptance Model dan end User Computing Satisfaction.
Higgins, E. T. (1999). Persons or situations: Unique explanatory principles or variability in general principles?
Higgins, R. C. (1991). Analysis for Financial Management.
Hormati, A. (2012). Nomor 1 Halaman 1-160 Malang. Jurnal Akuntansi Multiparadigma JAMAL, 3(April), 1–24.
Hsu, M. K., Wang, S. W., & Chiu, K. K. (2009). Computer attitude, statistics anxiety and self-efficacy on statistical software adoption behavior: An empirical study of online MBA learners. Computers in Human Behavior, 25(2), 412–420. https://doi.org/10.1016/j.chb.2008.10.003
Irmadhani, & Adhi, N. M. (2012). Pengaruh persepsi kebermanfaatan, persepsi kemudahan penggunaan dan. Pengaruh Persepsi Kebermanfaatan, Keamanan, Kepercayaan Dan Persepsi Kemudahan Penggunaan Terhadap Penggunaan Online Banking Pada Mahasiswa S1 Fakultas Ekonomi Universitas Negeri Yogyakarta, 1–20.
Istiarni, A. (2016). Analisis Penerimaan Sistem Informasi Perpustakaan Berbasis Technology Acceptance Model Dan End-User Computing Satisfaction Di Perpustakaan Universitas Muhammadiyah Magelang.
Lesttari, D. (2016). Determinan Minat Penggunaan Mobile Banking. Angewandte Chemie International Edition, 6(11), 951–952.
Lu, H., Hu, Y. P., Gao, J. J., & Kinshuk. (2016). The effects of computer self-efficacy, training satisfaction and test anxiety on attitude and performance in computerized adaptive testing. Computers and Education, 100, 45–55. https://doi.org/10.1016/j.compedu.2016.04.012
Mudawamah, S., Topowijono, T., & Hidayat, R. R. (2018). Nalisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan (Studi pada Bank Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Jurnal Administrasi Bisnis, 54(1). http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/2213
Ningrum, R. U., Uluputty, I., & Suraji. (2020). Efektivitas Pelaksanaan Work From Home (Wfh) Bagi Pegawai Negeri Sipil (Pns) Di Dinas Tenaga Kerja Kota Jayapura Selama Pandemi Covid-19. 1–16.
Perangin-angin, W. A., Respati, A. D., & Kusumawati, M. D. (2016). Pengaruh Perceived Usefulness Dan Perceived Ease of Use Terhadap Attitude Toward Using E-Faktur. Jurnal Riset Ekonomi Dan Manajemen, 16(2), 307. https://doi.org/10.17970/jrem.16.1602010.id
Prianata, R., Suprapti, N. W. S., & Suryani, A. (2017). Implementasi Technology Acceptance Model Dalam Niat Membeli Kembali Tiket Bioskop Online. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 06(09), 3353–3378. https://doi.org/10.24843/EEB.2017.v06.i09.p07
SE-10 Manual Book Desktop Pemeriksaan.pdf. (2020).
Sudibyanto, I. N. (2016). Pengaruh Computer Anxiety, computer Attitude dan Computer Self Efficacy terhadap minat dalam berbisnis secara online pada mahasiswa akuntansi fakultas ekonomi universitas negeri yogyakarta. In Gospodarka Materiałowa i Logistyka (Vol. 26, Issue 4).
Suryani, D., Kurniawan, A., & Umiyati, I. (2020). IT Self Efficacy, IT Anxiety dan Minat Menggunakan E-money. Jurnal Riset Akuntansi Dan Keuangan, 8(1), 89–108. https://doi.org/10.17509/jrak.v8i1.20387
Suryanto, R., Latif, M. A., & Sofyani, H. (2017). Penerimaan Sistem Informasi Akuntansi Pada Pusat Kesehatan Masyarakat Yang Baru Menjadi Badan Layanan Umum Daerah (BLUD). Jurnal Reviu Akuntansi Dan Keuangan, 5(1), 657–672. https://doi.org/10.22219/jrak.v5i1.4984
Susanto, I. (2015). Akseptansi Teknologi Informasi Komunikasi: Pendekatan Social Cognitive Theory. Fokus Bisnis: Media Pengkajian Manajemen Dan Akuntansi, 14(1), 42–51. https://journal.stieputrabangsa.ac.id/index.php/fokbis/article/view/39
Tsai, C. H. (2014). Integrating social capital theory, social cognitive theory, and the technology acceptance model to explore a behavioral model of telehealth systems. International Journal of Environmental Research and Public Health, 11(5), 4905–4925. https://doi.org/10.3390/ijerph110504905
Utomo, E. P., & Probosini, N. (2020). Pengaruh Sikap Dan Norma Subjektif Terhadap Intensitas Penggunaan Aplikasi Streaming Pada Generasi “Z”. Jurnal Ilmu Sosial dan Humaniora, 9(2), 241-250. http://dx.doi.org/10.23887/jish-undiksha.v9i2.18581
Vidantika, P. N. C. D., & Putra, I. M. P. D. (2018). Analisis TAM Terhadap Sikap Penggunaan Sistem Informasi Akuntansi Penggajian di PT Garuda Indonesia Station DPS. E-Jurnal Akuntansi, 24(2), 1105–1134. https://doi.org/10.24843/EJA.2018.v24.i02.p11
Widianto, A., & Aryanto, A. (2018). Kajian Perilaku Pengguna (User) Terhadap Penggunaan Sistem Informasi Industri Kecil Menengah (SI-IKM) Kota Tegal. Jurnal Riset Bisnis Dan Investasi, 4(1), 1. https://doi.org/10.35697/jrbi.v4i1.988
Published
2022-06-26
How to Cite
ARIHATSU, Comera et al.
Faktor-Faktor Yang Memengaruhi Pemanfaatan Aplikasi Desktop Pemeriksaan di Lingkungan Direktorat Jenderal Pajak.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 6, p. 1413-1424, june 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/84568>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i06.p02.
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