Pengujian Perilaku Penggunaan E-Filing Dengan Perspektif Technology Acceptance Model (Tam) Dan Theory Of Planned Behavior (Tpb)

Maharani, Husnunnida (2017) Pengujian Perilaku Penggunaan E-Filing Dengan Perspektif Technology Acceptance Model (Tam) Dan Theory Of Planned Behavior (Tpb). Magister thesis, Universitas Brawijaya.

Abstract

Studi ini bertujuan untuk menguji faktor yang mempengaruhi perilaku wajib pajak dalam menggunakan e-filing. Studi ini merupakan penggabungan model Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB). Studi ini menggunakan metode survey dalam mengumpulkan data dari sampel wajib pajak pribadi karyawan KPP Gresik Utara yang menggunakan e-filing dalam melaporkan SPT sebanyak 100 responden. Studi ini menggunakan Partial Least Square (PLS) untuk menguji data. Hasil studi ini adalah konstruk minat berpengaruh positif terhadap perilaku penggunaan e-filing. Kontrol perilaku berpengaruh positif terhadap perilaku melalui minat penggunaan e-filing. Kemudahan penggunaan, kegunaan, sikap, norma subjektif, dan kontrol perilaku berpengaruh positif terhadap minat penggunaan e-filing. Kredibilitas memiliki pengaruh negatif terhadap minat penggunaan e-filing. Implikasi studi ini adalah penyedia jasa aplikasi, Direktorat Jenderal Pajak, dan Kantor Pelayanan Pajak harus lebih memperhatikan perilaku, minat, kemudahan penggunaan, kegunaan, sikap, norma subjektif, dan kontrol perilaku wajib pajak.

English Abstract

This study aims to assess the factors which influence taxpayer behavior in utilizing e-filling tax system. This study combines Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). The data was collected through a survey method. It took 100 respondents of the personal taxpayers of Kantor Pelayanan Pajak Pratama Gresik Utara employee in utilizing the e-filing to submit their tax return (SPT). In order to assess the data, the researchers used Partial Least Square (PLS) statistical method. The finding shows that the intention construct has a positive influence over the e-filling utilization behavior. Behavioral control has a positive influence over the behavior through the e-filing utilization intention. Easy of use, purpose, attitude, subjective norm, and behavioral control have a positive influence over the e-filing utilization intention. Credibility has a negative influence over the e-filing utilization intention. This study involved the Application Service Provider (ASP), Direktorat Jenderal Pajak (DJP), and Kantor Pelayanan Pajak which have to more pay attention the behavior, intention, easy of use, purpose, attitude, subjective norm, and behavioral control of the taxpayer.

Item Type: Thesis (Magister)
Identification Number: TES/651.530 285/MAH/p/2017/041708517
Uncontrolled Keywords: ELECTRONIC FILING SYSTEMS, RECORDS - MANAGEMENT - DATA PROCESSING, INFORMATION STORAGE AND RETRIEVAL SYSTEMS - TESTING
Subjects: 600 Technology (Applied sciences) > 651 Office services > 651.5 Records management > 651.53 Filing systems > 651.530 285 Electronic filing systems
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 13 Sep 2017 08:11
Last Modified: 13 Dec 2020 10:44
URI: http://repository.ub.ac.id/id/eprint/2485
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