Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, serta Faktor Keamanan dan Kerahasiaan pada Minat Penggunaan E-Filling
Abstract
The renewal effort carried out by the DJP is through modernization to increase tax revenue, namely through E-Filling. E-Filling is issued by the DJP to facilitate the work of taxpayers in submitting Annual Tax Returns online and real time. The purpose of this study is to obtain real and empirical evidence regarding the interest in using E-Filling which is influenced by perceived usefulness, perceived ease of use, and security and confidentiality factors. The location of this research was taken at KPP Pratama Gianyar. The research sample was 100 effective and registered WPOPs using E-Filling taken using the Slovin with the accidental sampling, whose data were collected using a questionnaire. The analysis technique uses multiple linear regression analysis with the help of SPSS 23. The results of the study explain where the influence of perceived usefulness, perceived ease of use, as well as security and confidentiality factors indicate a positive and significant direction on interest in usingE-Filling as a tax reporting system.
Keywords: Perception of Usefulness; Perceived Ease of Use; Security and Confidentiality Factors; E-Filling
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References
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Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived Ease of Use , Perceived Usefulness , Perceived Security and Intention to Use E-Filling : The Role of Technology Readiness *. 7(9), 537–547. https://doi.org/10.13106/jafeb.2020.vol7.no9.537
Wibawa, I. P. A. S., Jati, I. K., Sari, M. M. R., & Gdeary, I. (2021). Open Access The Influence of Tax Understanding , Technology Readiness , Ease of Using E-Filling on MSME Individual Taxpayers Compliance. American Journal of Humanities and Social Sciences Research (AJHSSR, 5(1), 112–119.
Zamzani, A. H., & Putra, Y. M. (2019). Intensity of Taxpayers Using E-Filling. EPRA International Journal of Multidisciplinary Research, 5(July), 2455–3662.
Zikin, N. (2021). Economic bosowa journal edisi xl juli s/d september 2021. 7(003), 73–86.
Achmad, N. C. (2019). Pengaruh persepsi kemudahan, kebermanfaatan, keamanan dan kerahasiaan terhadap penggunaan E-Filling bagi wajib pajak orang pribadi. Jurnal Ilmu Dan Riset Akuntansi, 4(2), 1–20. http://repository.stiesia.ac.id/id/eprint/2479
Adnyana, I. M. D., & Yuesti, A. (2020). The Effect of Applying e-SPT, e-invoicing, and E-Filling Against Taxpayer Compliance at the East Denpasar Pratama Tax Service Office. Journal of Management Info, 7(3), 156–167. https://doi.org/10.31580/jmi.v7i3.1548
Andi, & Sari, D. N. (2019). Faktor-Faktor Yang Memengaruhi Minat Wajib Pajak Orang Pribadi Dalam Penggunaan E-Filling Pada Kpp Pratama Serang. Sains: Jurnal Manajemen Dan Bisnis, 10(1), 41–65. https://doi.org/10.35448/jmb.v10i1.4273
Astuti, D. P., Diana, N., & Hariri. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Minat Perilaku Wajib Pajak Orang Pribadi Dalam Melaporkan SPT Menggunakan E-Filling Wajib Pajak Orang Pribadi Kota Dompu. Jurnal Ilmiah Riset Akuntansi, 09(03), 75–89.
Chandra Dewi, M. A. (2019). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Keamanan dan Kerahasiaan, Tingkat Kesiapan Teknologi Informasi, dan Kepuasan Pengguna Wajib Pajak terhadap Intensitas Perilaku Wajib Pajak Dalam Penggunaan E-Filling. JSAM (Jurnal Sains, Akuntansi Dan Manajemen), 1(3), 317–368.
Chrisandita, G. M., & Sukartha, I. M. (2021). Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan, dan Persepsi Efisien Wajib Pajak Orang Pribadi pada Penggunaan E-Filling. Syntax Literate ; Jurnal Ilmiah Indonesia, 6(7), 3215. https://doi.org/10.36418/syntax-literate.v6i7.3520
Daryatno, A. B. (2019). Faktor-Faktor yang Mempengaruhi Penggunaan E-Filling pada Wajib Pajak Orang Pribadi di Jakarta Barat. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 1(1), 97–106.
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Badan Penerbit Universitas Diponegoro.
Gupta, G., Zaidi, S. K., Udo, G., & Bagchi, K. (2018). The influence of theory of planned behavior, Technology Acceptance Model, and Information Systems Success Model on the acceptance of electronic tax filing system in an emerging economy. International Journal of Digital Accounting Research, 15(June), 155–185. https://doi.org/10.4192/1577-8517-v15_6
Hasari, N. K. Y. (2019). Faktor-Faktor yang Mempengaruhi Intensitas Perilaku Dalam Penggunaan E-Filling terhadap Wajib Pajak Orang Pribadi Pada KPP Pratama Badung Selatan. Jurnal Sains, Akuntansi Dan Manajemen, 1(2), 41–77.
Hatta Hambali, A. J. (2020). The Success of E-Filling Adoption during COVID 19 Pandemic: The Role of Collaborative Quality, User Intention, and User Satisfaction. Journal of Economics, Business, & Accountancy Ventura, 23(1), 57–68. https://doi.org/10.14414/jebav.v23i1.2233
Husain, U. (2020). Importance of Technological Predictors To Develop Continuous Intentions for E-Tax Filing: Mediating-Moderating Role of Behavioral Factors. International Journal of Management (IJM), 11(7), 1289–1303. https://doi.org/10.34218/IJM.11.7.2020.114
Kimea, A., Chimilila, C., & Sichone, J. (2019). Analysis of Taxpayers’ Intention to Use Tax E-Filling System in Tanzania: Controlling for Self-Selection Based Endogeneity. African Journal of Economic Review, 7(2), 193–212.
Lubis, H. Z. (2019). Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance. Journal of International Conference Proceedings, 8(5), 55.
Lutfiyanti, I. P., & Indriyana, W. (2020). Faktor-Faktor yang Mempengaruhi Penggunaan E-Filling bagi Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 7(2), 129–134.
Mahmudah, N., & Kartikaningdyah, E. (2020). The Effect of Perception of Utilization, Perception of Easy of Use and Taxpayer Satisfaction on E-Filling Use by Tax Payer. Advances in Social Science, Education and Humanities Research, 298(iCAST 2018), 122–127. https://doi.org/10.2991/assehr.k.200813.028
Mittal, R., Prakash, B., & Vishal, . (2020). Predicting Taxpayers Attitudes towards of Indian Tax Payers towards the E-Return Filling: An Empirical Study of Delhi, NCR, India. Asian Journal of Economics, Business and Accounting, 18(4), 38–45. https://doi.org/10.9734/ajeba/2020/v18i430292
Novindra, N. P. B., & Rasmini, N. K. (2018). Pengaruh Kemudahan Penggunaan, Persepsi Kegunaan, Dan Computer Self Efficacy Pada Minat Penggunaan E-Spt. E-Jurnal Akuntansi, 19(2), 1116–1143.
Pramesti, R. adhi, Sukirman, & Bawono, I. R. (2020). E-Filling vs Non E- Filing : Taxpayers ’ Perceptions of Use-. Journal of Accounting Research, Organization and Economics, 3(2), 151–162.
Prihandono, Y., & Dewi, I. G. A. A. O. (2020). The Role of Taxpayers ’ Education in Mediating the Relationship Between Tax Sanctions and Taxpayers ’ Motivations to Use E-Filling. Journal Undiknas, 1(1), 63–75. https://journal.undiknas.ac.id/index.php/REVENUE/article/view/2669
Pu’o, S., Sondakh, J. J., & Budiarso, N. S. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Minat Wajib Pajak Orang Pribadi Dalam Menggunakan E-Filling Sebagai Sarana Pelaporan Spt Pada Kpp Pratama Poso. Going Concern : Jurnal Riset Akuntansi, 13(04), 311–324. https://doi.org/10.32400/gc.13.03.20185.2018
Putra, W. E., Mirdah, A., & Siregar, P. Y. (2020). Determinan Faktor- Faktor Yang Mempengaruhi Minat Wajib Pajak Dalam Penggunaan E-Filling. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 4(2), 173. https://doi.org/10.32897/jsikap.v4i2.204
Sugiyono, P. D. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D (P. D. Sugiyono (ed.)). ALFABETA, CV.
Sutrisno. (2020). The Effect Of Perception Of Ease and Satisfed Of The Taxpayers to Use E-Filling With Information Technology Readiness as a Moderation Variabels ( Case Study in Individual Taxpayers in The Tax Office Pratama Depok Cimanggis Indonesia ). International Journal of Economics, Commerce and Management, VIII(12), 326–341.
Syaninditha, S. A. P., & Setiawan, P. E. (2017). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Faktor Sosial, Dan Kondisi Yang Memfasilitasi Terhadap Minat Penggunaan E-Filling. E-Jurnal Akuntansi, 21(1), 86–115.
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived Ease of Use , Perceived Usefulness , Perceived Security and Intention to Use E-Filling : The Role of Technology Readiness *. 7(9), 537–547. https://doi.org/10.13106/jafeb.2020.vol7.no9.537
Wibawa, I. P. A. S., Jati, I. K., Sari, M. M. R., & Gdeary, I. (2021). Open Access The Influence of Tax Understanding , Technology Readiness , Ease of Using E-Filling on MSME Individual Taxpayers Compliance. American Journal of Humanities and Social Sciences Research (AJHSSR, 5(1), 112–119.
Zamzani, A. H., & Putra, Y. M. (2019). Intensity of Taxpayers Using E-Filling. EPRA International Journal of Multidisciplinary Research, 5(July), 2455–3662.
Zikin, N. (2021). Economic bosowa journal edisi xl juli s/d september 2021. 7(003), 73–86.
Published
2022-10-26
How to Cite
SURYANI, Made Dwi Ananda; MERKUSIWATI, Ni Ketut Lely Aryani.
Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, serta Faktor Keamanan dan Kerahasiaan pada Minat Penggunaan E-Filling.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 10, p. 3138-3149, oct. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85276>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i10.p17.
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