FACTORS INFLUENCING THE USE OF E-FILING MODERATED WITH INFORMATION TECHNOLOGY MASTERY
Main Article Content
Abstract
The purpose of this study is to provide empirical evidence whether the influence of perception of use, perception of convenience, and security and confidentiality on the interest of individual taxpayers in using E-filing with mastery of information technology as a moderating variable. The data used in this study is primary data through a questionnaire in the form of google which is distributed to individual taxpayers who have filled out and reported online taxes in Jakarta. Data processing is using SmartPLS 3. The results of the study prove that before moderation, the variables perception of usefulness, convenience, security and confidentiality have a significant influence on the use of e_filling. Moderation is carried out so that the perceptual variables that are useful for, security and confidentiality still provide significant results, while the variables after turning become insignificant, Perceptions of the usefulness, progress, security, and confidentiality of individual taxpayers have no effect on the interest in using E-filing which is moderated by mastery of technology. information, this means that mastery of information technology is not able to moderate perceptions of usefulness, timeliness, security, and confidentiality.
Article Details
![Creative Commons License](http://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
IJAEB by Graduate Program of Universitas Tarumanagara is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.. Permissions beyond the scope of this license may be available at https://journal.untar.ac.id/index.php/ijaeb
References
Achmad Chozin Nurseha dan Fidiana (2019). Pengaruh Persepsi Kemudahan, Kebermanfaatan, Keamanan Dan Kerahasiaan Terhadap Penggunaan E-Filing Bagi Wajib Pajak Orang Pribadi. Jurnal Ilmu dan Riset Akuntansi e-ISSN: 2460-0585: Volume 8, Nomor 10, Oktober 2019
Afrizal Tahar, Hosam Alden Riyadh, Hafiez Sofyani, Wahyu Eko Purnomo (2020). Perception of Ease of Use, Perception of Usefulness, Perception of Security and Intention to Use E-Filing: The Role of Technology Readiness, Print ISSN: 2288-4637 / Online ISSN 2288-4645 doi: 10.13106/jafeb.2020.vol7.no9.537
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes 50, 179-221.
Ajzen, I. (2002). Brief Description of the Theory of Planned Behavior. Constructing a TpB Questionnaire: Conceptual and Methodological Considerations.
Ambali, A. R. (2009). E-Government Policy: Ground Issues in E-Filing System. European Journal of Social Sciences – Volume 11, Number 2 .
Andreuw Kristian Pantow, S. T. (2016). Taxpayer Behavior Analysis of Using E-Filing as a Tax Reporting System (Empirical Study in Malang City). Imperial Journal of Interdisciplinary Research (IJIR) Vol-2, Issue-4.
Bella Fadhilah Chusaeni, R. M. (2018). Penguasaan Teknologi Informasi sebagai Pemoderasi Kecenderungan Wajib Pajak Menggunakan . Jurnal Ekonomi Modernisasi, 14 (1), 16-27.
Chalik, I. A. (2017). Analisis Faktor-Faktor yang Berpengaruh terhadap Minat Pengguna E-Filling (Studi terhadap Wajib Pajak di KPP Makassar Selatan). Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2, No.1, ISSN 2541-1438; E-ISSN 2550-0783 Published by STIM Lasharan Jaya.
Desmayanti, Esy dan Zulaikha. "Faktor-Faktor yang Mempengaruhi Penggunaan Fasilitas eFiling oleh Wajib Pajak Sebagai Sarana Penyampaian SPT Masa Secara Online dan Realtime." Diponegoro Journal of Accounting. Volume 1, Nomor 1, Tahun 2012. http://ejournal-s1.undip.ac.id/index.php /accounting. Halaman 1-12. Diakses: 26 November 2015.
Devina, Shelby dan Waluyo (2016). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kecepatan, Keamanan dan Kerahasiaan serta Kesiapan Teknologi Informasi Wajib Pajak terhadap Penggunaan E-filing bagi Wajib Pajak Orang Pribadi di Kota Tangerang, Kecamatan Karawaci . Ultima Accounting Vol 8. No.1.
Ermawati, N. (2018). Pengaruh Persepsi Kemudahan terhadap Minat Wajib Pajak Menggunakan E-filing dengan Penguasaan Teknologi Informasi sebagai Variabel Moderating (Studi Kasus Wajib Pajak Orang Pribadi di Kabupaten Pati). Konferensi Ilmiah Akuntansi V.
Garson, G. D. (2016). Partial Least Squares: Regression & Structural Equation Model. North Calorina State University: Statistical Associates Publishing.
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Hussein, A. S. (2015). Penelitian Bisnis dan Manajemen Menggunakan Partial Least Squares (PLS) dengan smartPLS 3.0 . Malang.
Hair, J., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review Vol. 26 No. 2, pp. 106-121.
Mutia, Y. D., Herawati, & Meihendri. (n.d.). (2015). Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Terhadap Minat Wajib Pajak dalam Penggunaan E-filing dengan Teknologi Informasi Sebagai Variabel Moderasi.
Noviandini, N. C. (2012). Pengaruh persepsi kebermanfaatan, persepsi kemudahan penggunaan, dan kepuasan wajib pajak terhadap penggunaan e-filing bagi wajib pajak di Yogyakarta. Jurnal Nominal / Volume I Nomor I.
Paul Legris, J. I. (2003). Why do people use information technology? A critical review of the technology acceptance model . Information & Management 40 191–204.
Peraturan Direktur Jenderal Pajak Nomor Per - 02/Pj/2019 Tentang Tata Cara Penyampaian, Penerimaan, Dan Pengolahan Surat Pemberitahuan
R. Ayu Ida Aryani, Rr. Titiek Herwanti, Prayitno Basuki (2018). The Effect of Perception of Use, Ease, Security and Confidentiality to Use E-Filing (Study inThe Tax OfficePratama Raba Bima). International Journal of Scientific Research and Management (IJSRM), Volume 06, Issue 04 Pages EM-2018-294-304 2018
Saliza Abdul Aziz, K. M. (2014). Does design matter in tax e-filing acceptance? Social and Behavioral Sciences 164 ( 2014 ) 451 – 457.
Sekaran, U. &. (2017). Research Methods for Business: A Skill-Building Approach. West Sussex: Wiley.
Sondakh, J. J. (2017). Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model. European Research Studies Journal Volume XX, Issue 2A.
Syed Kashif Raza Zaidi, C. D. (2017). The moderating effect of culture on e-filing taxes: evidence from Indi. Journal of Accounting in Emerging Economies, Vol. 7 Issue: 1, pp.134-152, https://doi.org/10.1108/JAEE-05-2015-0038.
Toly, L. T. (2014). Analisis faktor-faktor yang mempengaruhi minat wajib pajak dalam penggunaan e-filing di Surabaya . Tax & Accounting Review, Vol. 4, No.1.
Venkatesh, V. and Davis, F.D (2000), “Determinants of perception of ease of use: integrating control, intrinsic motivation, and emotion into the technology acceptance model”, Information Systems Research, Vol. 11 No. 4, pp. 342-365.
Wahyuni, Resky. 2015. Pengaruh Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, dan Kecepatan Terhadap Intensitas Perilaku Dalam Penggunaan e-filing. Jom FEKOM Vol. 2 No. 2 Oktober 2015. http://jom.unri.ac.id/ index.php/JOMFEKON/article/viewFile/8161/7832. Diakses: 26 November 2015.
Wibisono dan Toly. 2014. Analisis Faktor-Faktor yang Mempengaruhi Minat Wajib Pajak dalam Penggunaan e-filing di Surabaya. Tax & Accounting Review, Vol. 4, No. 1. http://studentjournal. petra.ac.id/index.php/akunta nsipajak/article /view /3113/2804. Diakses: 27 November 2015.
Widyadinata dan Toly. 2014 Pengaruh Kualitas Sistem, Kualiatas informasi, ketepatan Waktu, dan Kerahasiaan Terhadap Kepuasan Wajib Pajak Pengguna e-Filing. Tax & Accounting Review, Volume. 4, No. 1. http://st udentjournal.petra.ac.id /index.php/ akuntansipajak/article/view/3114/28 05. Diakses: 26 November 2015.
Wowor, R. A., Jenny M., Inggriani E. 2014. Analisis Faktor-Faktor yang Mempengaruhi Perilaku Wajib Pajak untuk Menggunakan E-filing. Jurnal EMBA. ISSN 2303-1774. Vol.2 No.3 September 2014. http://ejournal.unsrat.ac.id/index.php/emba/article/view /5840/5373. Hal. 1340 - 1349. Di akses: 27 November 2015