TAM dan UTAUT dalam penerapan e-filing untuk mengukur kepatuhan wajib pajak di masa pandemi covid-19
Article Sidebar
Main Article Content
Abstract
This study aims to examine the effect of perceived usefulness, perceived convenience, and social influence of the implementation of e-filing on taxpayer compliance during the Covid-19 pandemic. Sampling using a convenience sampling method on taxpayers in the area of DJP III East Java. This study uses the Partial Least Square analysis model. The results show that, firstly, the perception of the usefulness of using e-filing has a positive effect on tax compliance during the Covid-19 pandemic. Furthermore, the social influence of the use of e-filing has a positive effect on tax compliance. The final results show that the perceived ease of use of e-filing has an effect on tax compliance during the Covid-19 pandemic. These three findings support the theory of planned behavior that a person's intentions will be stronger if the individual considers three factors, namely attitudes, perceived behavioral control and subjective norms.
Article Details
References
Ajzen, I. (2012). The theory of planned behavior . In P. A. Van Lange, A. Kruglanski, & E. Higgins.
In Handbook Of Theories Of Social Psychology (pp. 438–459). Sage Publications Ltd.
Chamalinda, K. N. L., & Kusumawati, F. (2021). Potret pelaporan SPT tahunan melalui e-filing pada
masa pandemi covid-19. InFestasi, 17(2), Inpres. https://doi.org/10.21107/infestasi.v17i2.11517
Damayanti, T. W. (2015). Analisis kepatuhan wajib pajak: tinjauan berdasarkan teori perilaku
terencana dan teori psikologi fiskal dengan orientasi ketidakpastian dan orientasi religiusitas
sebagai variabel moderasi. Unversitas Brawijaya.
Jogiyanto, H. . (2008). Sistem Informasi keperilakuan. In Andi.
Miller, W. R., & Rollnick, S. (2012). Motivational interviewing: Helping people change. Guilford
press.
Rachdianti, F. T., Astuti, E. S., & Susilo, H. (2016). Pajak merupakan salah satu sumber penerimaan
negara yang memiliki peran penting dalam menopang pembiayaan pembangunan dan
menggambarkan kemandirian pada Anggaran Pendapatan dan Belanja Negara ( APBN )
diketahui pajak merupakan salah satu komponen Penerima. Jurnal Perpajakan (Jejak), 11(1), 1–
Rahayu, S. K. (2013). Perpajakan Indonesia: Konsep dan Aspek Formal. In Graha Ilmu.
Rakhmawati, H., Sutrisno T, S., & Khoiru Rusydi, M. (2020). Influence of TAM and UTAUT models
of the use of e-filing on tax compliance. International Journal of Research in Business and
Social Science (2147- 4478), 9(1), 106–111. https://doi.org/10.20525/ijrbs.v9i1.576
Saeroji, O. (2018). Menakar Kadar Kepatuhan Wajib Pajak. Direktorat Jendral Pajak.
Saputri, S., & Rahayu, Y. (2022). Pengaruh penerapan e-filing, e-billing dan pemahaman perpajakan
terhadap kepatuhan wajib pajak selama pandemi covid-19. Jurnal Ilmu Dan Riset Akuntansi,
(7).
Sekaran, U., & Bougie, R. (2016). Research method for business: A skill building approach, 5th
edition (7th Editio). John Wiley & Son.
Sembiring, L. J. (2021). Ternyata cuma segini orang ri patuhi pajak, kamu termasuk? CNBC
Indonesia.
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 Universitas Udayana, 21(1), 86–115.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. . (2003). User acceptance of information
technology: Toward a unified view. MIS Quarterly, 27(3), 425–478.
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.