Menakar Penerimaan Wajib Pajak atas e-Bupot dengan Pendekatan Technology Acceptance Model

  • Anak Agung Gede Eka Subama Putra Universitas Terbuka, Bali, Denpasar
  • Luh Putu Mahyuni Universitas Pendidikan Nasional, Bali, Denpasar
  • Anak Agung Made Sastrawan Putra Universitas Terbuka, Bali, Denpasar
DOI: https://doi.org/10.35838/jrap.2021.008.02.12
Abstract views: 274 | PDF downloads: 372
Keywords: tax, e-bupot, technology acceptance model

Abstract

ABSTRACT

The e-Bupot application is a web-based application that is useful for assisting taxpayers in fulfilling their tax obligations, especially the fulfillment of article 23/26 income tax obligations. This research was conducted with the aim of obtaining a description of taxpayer’s acceptance of the e-Bupot application by adopting an acceptance model in accordance with the technology acceptance model (TAM) theory. To achieve the aim of this research, this research uses a qualitative case study approach, with interview research methods conducted in depth to taxpayers registered at the Denpasar Medium Tax Office as research informants. This study indicates that taxpayers, who are informants of this research, have good acceptance of the e-Bupot application. The results showed that users knew the taxes rules and the aim of implementing the e-Bupot application. Informants of this study considered e-Bupot useful and easy to use. Based on the perception of usefulness, it was found that the e-Bupot applications makes work more quickly, improve job performance, increases productivity, effectiveness, makes job easier, and useful. While from the perceived ease of use, identified are that the e-Bupot application is easy to learn, controllable, application interactions are clear and understandable, there is interaction flexibility, improve the informant’s skill and the application is easy to use. User understanding of e-Bupot, perceived usefulness and perceived ease of use of the application can explain user acceptance of the e-Bupot application, trust from users to use the application explains the user’s attitude towards the e-Bupot application. A model explaining individual acceptance of new technology, particularly e-Bupot is offered in this study. Some suggestions for policy makers are also given to further improve the e-Bupot application.

ABSTRAK

Aplikasi e-Bupot merupakan aplikasi berbasis web yang berguna untuk membantu wajib pajak dalam pemenuhan kewajiban perpajakannya khususnya pemenuhan kewajiban perpajakan PPh Pasal 23/26. Penelitian ini dilakukan bertujuan agar mendapatkan gambaran ataupun deskripsi terkait penerimaan wajib pajak terhadap aplikasi e-Bupot dengan mengadopsi model penerimaan sesuai dengan teori Technology Acceptance Model (TAM). Untuk mencapai tujuan penelitian, penelitian menggunakan pendekatan kualitatif studi kasus, dengan metode penelitian wawancara yang dilakukan secara mendalam terhadap wajib pajak yang terdaftar di Kantor Pelayanan Pajak Madya Denpasar sebagai informan penelitian. Penelitian ini mengindikasikan bahwa wajib pajak, yang menjadi informan penelitian ini, memiliki penerimaan yang baik atas aplikasi e-Bupot. Hasil penelitian menunjukkan bahwa pengguna memahami aturan dan tujuan dari penerapan aplikasi e-Bupot. Informan penelitian ini menilai e-Bupot berguna dan mudah digunakan. Berdasarkan persepsi kegunaan, ditemukan bahwa aplikasi e-Bupot mempercepat pekerjaan, meningkatkan kinerja pekerjaan, meningkatkan produktivitas, efektif, mempermudah pekerjaan, bermanfaat dan membantu. Sementara persepsi kemudahan penggunaan yang diidentifikasi yaitu aplikasi e-Bupot mudah dipelajari, mudah mengerjakan yang diinginkan, interaksi aplikasi jelas dan dapat dipahami, terdapat fleksibilitas interaksi, keterampilan bertambah dan aplikasi mudah digunakan. Pemahaman pengguna atas e-Bupot, persepsi kegunaan dan persepsi kemudahan penggunaan aplikasi dapat menjelaskan penerimaan pengguna terhadap aplikasi e-Bupot, kepercayaan dari pengguna untuk menggunakan aplikasi menjelaskan sikap pengguna terhadap aplikasi e-Bupot. Sebuah model yang menjelaskan penerimaan individu akan teknologi baru, khususnya e-Bupot, ditawarkan penelitian ini. Beberapa saran bagi pengambil kebijakan juga diberikan untuk dapat lebih jauh menyempurnakan aplikasi e-Bupot.

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Published
2021-12-26
How to Cite
Anak Agung Gede Eka Subama Putra, Mahyuni, L. P., & Putra, A. A. M. S. (2021). Menakar Penerimaan Wajib Pajak atas e-Bupot dengan Pendekatan Technology Acceptance Model. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(02), 150 - 164. https://doi.org/10.35838/jrap.2021.008.02.12
Section
Articles