ANALISIS BEHAVIORAL INTENTION PADA PENERAPAN TAX MONITORING MENGGUNAKAN MODEL UTAUT2
DOI:
https://doi.org/10.61261/muctj.v2i1.31Keywords:
Tax Monitoring, UTAUT2, Trust, Behavioral IntentionAbstract
Dalam upaya optimalisasi penerimaan daerah dan pelayanan, pemerintah daerah membuat suatu inovasi kebijakan dengan menyediakan layanan berbasis teknologi berupa tax monitoring. Melalui penerapan tax monitoring diharapkan bisa meningkatkan penerimaan pajak daerah di Kabupaten Sidoarjo, namun masih banyak objek pajak yang belum sepenuhnya memaksimalkan inovasi tersebut. Penelitian ini bertujuan untuk mengetahui faktor apa saja yang mempengaruhi behavioral intention atau niat perilaku penggunaan wajib pajak dalam menggunakan tax monitoring menggunakan model Unified Theory Of Acceptance And Use Of Technology 2 (UTAUT2) yang telah dimodifikasi dengan menghilangkan variabel price value dan menambahkan variabel trust. Jenis penelitian ini adalah explanatory research dengan menggunakan pendekatan kuantitatif. Sampel yang digunakan sebanyak 83 responden wajib pajak yang terdaftar di Badan Pelayanan Pajak Daerah (BPPD) Kabupaten Sidoarjo. Analisis data menggunakan analisis Structural Equation Modeling (SEM) yang terdiri atas evaluasi outer model dan inner model, menggunakan aplikasi Partial Least Square (PLS) 3.0. Hasil dari penelitian ini menunjukkan bahwa variabel performance expectancy dan habit memiliki pengaruh positif dan signifikan terhadap behavioral intention. Kemudian variabel effort expectancy, social influence, facilitating condition, hedonic motivation, dan trust tidak memiliki pengaruh yang signifikan terhadap behavioral intention pada penerapan tax monitoring.
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