DETERMINAN FAKTOR YANG MEMPENGARUHI PERCEIVED NET BENEFIT WAJIB PAJAK DAERAH PADA PENERAPAN TAX MONITORING
DOI:
https://doi.org/10.61261/muctj.v2i1.30Keywords:
Kepuasan Pengguna, Nilai Kebermanfaatan, Updated IS Success Model, Tax MonitoringAbstract
Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi nilai kebermanfaatan yang dirasakan wajib pajak dalam penerapan Tax Monitoring berdasarkan Updated Information System (IS) Success Model. Variabel perceived usefulness dan confirmation juga ditambahkan untuk dalam penelitian ini untuk melengkapi variabel yang digunakan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan explanatory research. Sampel yang digunakan sebanyak 81 responden wajib pajak terpasang Tax Monitoring yang terdaftar di Badan Pelayanan Pajak Daerah (BPPD) Kabupaten Sidoarjo. Instrumen penelitian yang digunakan adalah kuesioner yang didistribusikan secara online. Hasil penelitian menunjukkan bahwa kualitas informasi, kualitas layanan, dan perceived usefulness tidak berpengaruh terhadap kepuasan pengguna. Sedangkan kualitas sistem dan confirmation berpengaruh terhadap kepuasan pengguna, serta kepuasan pengguna berpengaruh terhadap nilai kebermanfaatan yang dirasakan.
References
Alshibly, H. H. (2014). Evaluating E-HRM success: A Validation of the Information Systems Success Model. International Journal of Human Resource Studies, 4(3), 107. https://doi.org/10.5296/ijhrs.v4i3.5929
Banafo Akrong, G., Yunfei, S., & Owusu, E. (2022). Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP. International Journal of Accounting Information Systems, 47(C). https://doi.org/https://doi.org/10.1016/j.accinf.2022.100579
Bhattacherjee, A. (2011). Qarterjy CONTINUANCE : MIS Quarterly, 25(3), 351–370.
Chang, I. C., Li, Y. C., Hung, W. F., & Hwang, H. G. (2005). An empirical study on the impact of quality antecedents on tax payers’ acceptance of Internet tax-filing systems. Government Information Quarterly, 22(3), 389–410. https://doi.org/10.1016/j.giq.2005.05.002
Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., & Yen, D. C. (2015). Factors affecting online tax filing - An application of the IS Success Model and trust theory. Computers in Human Behavior, 43, 251–262. https://doi.org/10.1016/j.chb.2014.11.017
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/https://doi.org/10.1080/07421222.2003.11045748
DeLone, William H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S., & Vaillancourt, F. (2014). Small business and tax compliance costs: A cross-country study of managerial benefits and tax concessions. EJournal of Tax Research, 12(2), 453–482.
Floropoulos, J., Spathis, C., Halvatzis, D., & Tsipouridou, M. (2010). Measuring the success of the Greek Taxation Information System. International Journal of Information Management, 30(1), 47–56. https://doi.org/10.1016/j.ijinfomgt.2009.03.013
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hatta Hambali, A. J. (2020). The Success of E-Filing Adoption during COVID 19 Pandemic: The Role of Collaborative Quality, User Intention, and User Satisfaction. Journal of Economics, Business, & Accountancy Ventura, 23(1), 57–68. https://doi.org/10.14414/jebav.v23i1.2233
Horst, M., Kuttschreuter, M., & Gutteling, J. M. (2007). Perceived usefulness, personal experiences, risk perception and trust as determinants of adoption of e-government services in The Netherlands. Computers in Human Behavior, 23(4), 1838–1852. https://doi.org/10.1016/j.chb.2005.11.003
Jung, Y., Perez-Mira, B., & Wiley-Patton, S. (2009). Consumer adoption of mobile TV: Examining psychological flow and media content. Computers in Human Behavior, 25(1), 123–129. https://doi.org/10.1016/j.chb.2008.07.011
Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Kabupaten Sidoarjo sampai dengan bulan Desember Tahun Anggaran 2021. https://www.sidoarjokab.go.id/uploads/2022/01/valid-9o1jfwckcj-ddx8s1642374228.pdf.
McKinney, V., Yoon, K., & Zahedi, F. “Mariam.” (2002). The Measurement of Web-Customer Satisfaction: An Expectation and Disconfirmation Approach. Information Systems Research, 13(3), 296–315. https://doi.org/https://doi.org/10.1287/isre.13.3.296.76
Slemrod, J. (2019). Tax Compliance and Enforcement. Journal of Economic Literature, 57(4), 904–954. https://doi.org/https://doi.org/10.1257/jel.20181437
Thong, J. Y. L., Hong, S. J., & Tam, K. Y. (2006). The effects of post-adoption beliefs on the expectation-confirmation model for information technology continuance. International Journal of Human Computer Studies, 64(9), 799–810. https://doi.org/10.1016/j.ijhcs.2006.05.001
Tran-Nam, B., Evans, C., Walpole, M., & Ritchie, K. (2000). Tax compliance costs: Research methodology and empirical evidence from Australia. National Tax Journal, 53(2), 229–252. https://doi.org/10.17310/ntj.2000.2.04
Veeramootoo, N., Nunkoo, R., & Dwivedi, Y. K. (2018). What determines success of an e-government service? Validation of an integrative model of e-filing continuance usage. Government Information Quarterly, 35(2), 161–174. https://doi.org/10.1016/j.giq.2018.03.004
Wang, Y. S., & Liao, Y. W. (2008). Assessing eGovernment systems success: A validation of the DeLone and McLean model of information systems success. Government Information Quarterly, 25(4), 717–733. https://doi.org/10.1016/j.giq.2007.06.002
Wara, S. L., Kalangi, L., & Gamaliel, H. (2021). Pengujian Model Kesuksesan Sistem Informasi Delone dan Mclean pada Sistem Aplikasi Pemeriksaan (SIAP) di Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing “GOODWILL,” 12(1), 38–50.
Downloads
Published
Issue
Section
License
TAXPEDIA: Journal of Tax Policy, Economics, and Accounting have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, TAXPEDIA: Journal of Tax Policy, Economics, and Accounting recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
TAXPEDIA: Journal of Tax Policy, Economics, and Accounting is licensed under aCreative Commons Attribution 4.0 International License
You are free to:
- Share ” copy and redistribute the material in any medium or format
- Adapt ” remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.