Determinan Minat Perilaku Wajib Pajak Menggunakan E-System Dalam Perpajakan

Surmayanti, Reni (2017) Determinan Minat Perilaku Wajib Pajak Menggunakan E-System Dalam Perpajakan. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sikap, norma subjektif, persepsi kontrol perilaku, persepsi kegunaan, persepsi kemudahan penggunaan, self-efficacy dan amount of information terhadap minat perilaku wajib pajak untuk menggunakan e-system dalam perpajakan. Penelitian ini dilakukan pada KPP Pratama Kuala Tungkal. Metode pengumpulan data yang digunakan adalah metode survey dengan menyebarkan kuesioner. Sampel penelitian adalah Wajib Pajak Orang Pribadi (WPOP) yang menggunakan e-system. Analisis data menggunakan Partial Least Square (PLS) dengan perangkat lunak warpPLS versi 3.0. Temuan penelitian ini menunjukkan bahwa 1) Sikap tidak mempengaruhi minat perilaku WPOP untuk menggunakan e-system. 2) Norma subjektif tidak mempengaruhi minat perilaku WPOP untuk menggunakan e-system. 3) Persepsi kontrol perilaku tidak mempengaruhi minat perilaku WPOP untuk menggunakan e-system. 4) Persepsi kegunaan mempengaruhi minat perilaku WPOP untuk menggunakan e-system. 5) Persepsi kemudahan penggunaan mempengaruhi minat perilaku WPOP untuk menggunakan e-system. 6) Self-efficacy mempengaruhi minat perilaku WPOP untuk menggunakan e-system. 7) Amount of information mempengaruhi minat perilaku WPOP untuk menggunakan e-system.

English Abstract

The purpose of this research is to examine the effect of attitude, subjective norms, perceived behavior control, perceived usefulness, perceived ease of use, selfefficacy and amount of information towards taxpayer’s behavioral intention to use esystem in taxation. This research was conducted in KPP Pratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research found that attitude, subjective norms and perceived behavior control does not affect the taxpayer’s behavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use, self-efficacy and amount of information affects the taxpayer’s behavioral intention to use e-system in taxation.

Item Type: Thesis (Magister)
Identification Number: TES/336.24/SUR/d/2017/041708515
Uncontrolled Keywords: ELECTRONIC FILING SYSTEMS, TAXATION, TAXPAYER COMPHANCE
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 13 Sep 2017 08:21
Last Modified: 13 Dec 2020 09:03
URI: http://repository.ub.ac.id/id/eprint/2486
[thumbnail of 1. Halaman Depan.pdf] Text
1. Halaman Depan.pdf
Restricted to Repository staff only

Download (1MB)
[thumbnail of 2. BAB I.pdf] Text
2. BAB I.pdf
Restricted to Repository staff only

Download (143kB)
[thumbnail of 3. BAB II.pdf] Text
3. BAB II.pdf
Restricted to Repository staff only

Download (355kB)
[thumbnail of 4. BAB III.pdf] Text
4. BAB III.pdf
Restricted to Repository staff only

Download (339kB)
[thumbnail of 5. BAB IV.pdf] Text
5. BAB IV.pdf
Restricted to Repository staff only

Download (422kB)
[thumbnail of 6. BAB V.pdf] Text
6. BAB V.pdf
Restricted to Repository staff only

Download (299kB)
[thumbnail of 7. BAB VI.pdf] Text
7. BAB VI.pdf
Restricted to Repository staff only

Download (67kB)
[thumbnail of Tesis FUll.pdf] Text
Tesis FUll.pdf
Restricted to Repository staff only

Download (4MB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg
Restricted to Registered users only

Download (17kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg
Restricted to Registered users only

Download (7kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg
Restricted to Registered users only

Download (3kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg
Restricted to Registered users only

Download (1kB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg
Restricted to Registered users only

Download (32kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg
Restricted to Registered users only

Download (14kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg
Restricted to Registered users only

Download (5kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg
Restricted to Registered users only

Download (1kB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg
Restricted to Registered users only

Download (37kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg
Restricted to Registered users only

Download (15kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg
Restricted to Registered users only

Download (5kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg
Restricted to Registered users only

Download (1kB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg
Restricted to Registered users only

Download (29kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg
Restricted to Registered users only

Download (13kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg
Restricted to Registered users only

Download (5kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg
Restricted to Registered users only

Download (1kB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg
Restricted to Registered users only

Download (31kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg
Restricted to Registered users only

Download (14kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg
Restricted to Registered users only

Download (4kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg
Restricted to Registered users only

Download (1kB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg
Restricted to Registered users only

Download (28kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg
Restricted to Registered users only

Download (12kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg
Restricted to Registered users only

Download (4kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg
Restricted to Registered users only

Download (1kB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg
Restricted to Registered users only

Download (33kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg
Restricted to Registered users only

Download (15kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg
Restricted to Registered users only

Download (5kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg
Restricted to Registered users only

Download (1kB)
[thumbnail of Thumbnails conversion from text to thumbnail_lightbox] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg
Restricted to Registered users only

Download (17kB)
[thumbnail of Thumbnails conversion from text to thumbnail_preview] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg
Restricted to Registered users only

Download (7kB)
[thumbnail of Thumbnails conversion from text to thumbnail_medium] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg
Restricted to Registered users only

Download (3kB)
[thumbnail of Thumbnails conversion from text to thumbnail_small] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg
Restricted to Registered users only

Download (1kB)

Actions (login required)

View Item View Item