Analisis Perilaku Wajib Pajak terhadap Penerapan Sistem e-filing Direktorat Jenderal Pajak = The Analysis of Taxpayer Behavioral Intentions in using e-filing System of Indonesian Directorate General of Taxes
| Main Authors: | Nugroho Agung Susanto, author, Add author: Sartika Djamaluddin, supervisor, Add author: Lubis, Andi Fahmi, examiner, Add author: M. Shauqie Azar, examiner |
|---|---|
| Format: | Masters Doctoral |
| Terbitan: |
Universitas Indonesia
, 2011
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| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=20307581 |
| ctrlnum |
20307581 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><type>Thesis:Masters</type><title>Analisis Perilaku Wajib Pajak terhadap Penerapan Sistem e-filing Direktorat Jenderal Pajak = The Analysis of Taxpayer Behavioral Intentions in using e-filing System of Indonesian Directorate General of Taxes</title><creator>Nugroho Agung Susanto, author</creator><creator>Add author: Sartika Djamaluddin, supervisor</creator><creator>Add author: Lubis, Andi Fahmi, examiner</creator><creator>Add author: M. Shauqie Azar, examiner</creator><publisher>Universitas Indonesia</publisher><date>2011</date><subject>Taxpayer</subject><description>Untuk meningkatkan pelayanan kepada Wajib Pajak, Direktorat Jenderal Pajak pada tahun 2005 meluncurkan sistem pelaporan Surat Pemberitahuan (SPT) pajak secara online dan real time berbasiskan Internet yang disebut e-filing. Dalam perjalanannya hingga saat ini e-filing kurang populer dilihat dari jumlah Wajib Pajak yang menggunakannya. Penelitian ini bertujuan menganalisis apakah sistem e-fiing dapat diterima oleh Wajib Pajak dan bagaimana perilaku penerimaannya berdasarkan faktor-faktor yang mempengaruhi. Penelitian ini menggunakan analisis jalur Structural Equation Modelling berbasis Variance (Partial Least Square) dengan alat bantu perangkat lunak SmartPLS versi 2.0.
Hasil pengujian menunjukkan faktor-faktor yang mempengaruhi perilaku penerimaan Wajib Pajak terhadap e-filing adalah persepsi kegunaan, persepsi kemudahaan penggunaan, sikap terhadap penggunaan, kesukarelaan menggunakan dan norma subyektif. Faktor-faktor lain seperti persepsi kemampuan mengontrol, persepsi resiko, pengalaman menggunakan dan jenis kelamin tidak berpengaruh terhadap niat perilaku untuk menggunakan e-filing. Mayoritas responden menyatakan bahwa e-filing dapat diterima sebagai sistem pelaporan pajak secara online dan real time.
<hr>
Online and real time internet base tax returns, it is called e-filing, have been launched since 2005 by Indonesia Directorate General of Taxes in order to improve quality of services to taxpayers. On it`s journey until present, e-filing is unpopular seen from the amount of it`s users. This research has main aims that are to analyze whether e-filing can be accepted by Indonesian taxpayers and to know how behavior Intentions to use e-filing and what factors can influence its. Structural Equation Modelling variance base (partial least square) with SmartPLS software version 2.0 has been used in this research.
The result shows that perceived usefulness, perceived easy of use, attitude toward using, voluntariness of using and subjective norm are factors can influence taxpayers behavior intentions in using e-filing. Other factors such as perceived behavioral control, perceived risk, experience of using e-filing and gender do not influence to behavioral intentions in using e-filing. Most of respondents are able to use and easily accept e-filing as online and real time system of tax return.</description><identifier>https://lib.ui.ac.id/detail?id=20307581</identifier><recordID>20307581</recordID></dc>
|
| format |
Thesis:Masters Thesis Thesis:Doctoral |
| author |
Nugroho Agung Susanto, author Add author: Sartika Djamaluddin, supervisor Add author: Lubis, Andi Fahmi, examiner Add author: M. Shauqie Azar, examiner |
| title |
Analisis Perilaku Wajib Pajak terhadap Penerapan Sistem e-filing Direktorat Jenderal Pajak = The Analysis of Taxpayer Behavioral Intentions in using e-filing System of Indonesian Directorate General of Taxes |
| publisher |
Universitas Indonesia |
| publishDate |
2011 |
| topic |
Taxpayer |
| url |
https://lib.ui.ac.id/detail?id=20307581 |
| contents |
Untuk meningkatkan pelayanan kepada Wajib Pajak, Direktorat Jenderal Pajak pada tahun 2005 meluncurkan sistem pelaporan Surat Pemberitahuan (SPT) pajak secara online dan real time berbasiskan Internet yang disebut e-filing. Dalam perjalanannya hingga saat ini e-filing kurang populer dilihat dari jumlah Wajib Pajak yang menggunakannya. Penelitian ini bertujuan menganalisis apakah sistem e-fiing dapat diterima oleh Wajib Pajak dan bagaimana perilaku penerimaannya berdasarkan faktor-faktor yang mempengaruhi. Penelitian ini menggunakan analisis jalur Structural Equation Modelling berbasis Variance (Partial Least Square) dengan alat bantu perangkat lunak SmartPLS versi 2.0.
Hasil pengujian menunjukkan faktor-faktor yang mempengaruhi perilaku penerimaan Wajib Pajak terhadap e-filing adalah persepsi kegunaan, persepsi kemudahaan penggunaan, sikap terhadap penggunaan, kesukarelaan menggunakan dan norma subyektif. Faktor-faktor lain seperti persepsi kemampuan mengontrol, persepsi resiko, pengalaman menggunakan dan jenis kelamin tidak berpengaruh terhadap niat perilaku untuk menggunakan e-filing. Mayoritas responden menyatakan bahwa e-filing dapat diterima sebagai sistem pelaporan pajak secara online dan real time.
<hr>
Online and real time internet base tax returns, it is called e-filing, have been launched since 2005 by Indonesia Directorate General of Taxes in order to improve quality of services to taxpayers. On it`s journey until present, e-filing is unpopular seen from the amount of it`s users. This research has main aims that are to analyze whether e-filing can be accepted by Indonesian taxpayers and to know how behavior Intentions to use e-filing and what factors can influence its. Structural Equation Modelling variance base (partial least square) with SmartPLS software version 2.0 has been used in this research.
The result shows that perceived usefulness, perceived easy of use, attitude toward using, voluntariness of using and subjective norm are factors can influence taxpayers behavior intentions in using e-filing. Other factors such as perceived behavioral control, perceived risk, experience of using e-filing and gender do not influence to behavioral intentions in using e-filing. Most of respondents are able to use and easily accept e-filing as online and real time system of tax return. |
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