PENGARUH KUALITAS LAYANAN, PERSEPSI RISIKO, PERSEPSI KEPERCAYAAN TERHADAP PENGGUNAAN SISTEM PAJAK ELEKTRONIK DI KOTA BATAM
DOI:
https://doi.org/10.61722/jemba.v2i2.778Keywords:
Service Quality, Risk Perception, Trust Perception, Electronic Tax system.Abstract
This study aims to analyze the influence of service quality, risk perception, and trust perception on the use of electronic tax systems in Batam City. These factors were examined using a quantitative approach through a survey method involving 110 individual taxpayers (WPOP) selected through sampling techniques. Data were collected via questionnaires and analyzed using multiple linear regression analysis to identify the relationships between independent and dependent variables. The results indicate that service quality and trust perception have a positive and significant effect on the use of electronic tax systems, whereas risk perception has a significant effect. The findings imply that enhancing service quality and building taxpayer trust are crucial for increasing the adoption of electronic tax systems. This research also contributes theoretically to the application of the Theory of Planned Behavior (TPB) in the context of electronic taxation in Indonesia.References
Al-Mawali, H., Al Natour, A. R., Zaidan, H., Shishan, F., & Rumman, G. A. (2022, November). Examining the factors influencing e-tax declaration usage among academics’ taxpayers in Jordan. In Informatics (Vol. 9, No. 4, p. 92). MDPI.
Anjelina. (2018). Persepsi Konsumen pada Penggunaan E-money. Journal of Applied Managerial Accounting, Vol. 2, No. 2.
Fahmi, M., & Hari, K. K. (2023). Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Ilir Timur Kota Palembang. Balance: Jurnal Akuntansi dan Bisnis, 8(2), 164-174.
Fauzy, Akhmad. (2019). Metode Sampling. Tangerang Selatan: Universitas Terbuka. Handayani, B., Halizah, S. N., Darmawan, D., Sinambela, E. A., & Mardikaningsih, R. (2022). Kesadaran Wajib Pajak, Kualitas Pelayanan, dan E-Tax terhadap Kepatuhan Pada Kantor Pelayanan Pajak Sukomanunggal. TIN: Terapan Informatika Nusantara, 3(2), 51-56.
Hermanto, A. H., Windasari, N. A., & Purwanegara, M. S. (2022). Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective. Cogent Business & Management, 9(1), 2110724.
Imakulata, M., Mitan, W., & Rangga, Y. D. P. (2023). Pengaruh Kualitas Pelayanan Pajak Dan Pemahaman Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Maumere. Populer: Jurnal Penelitian Mahasiswa, 2(3), 229-246.
Kasriana, K., & Indrasari, A. (2020). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan dan Persepsi Kepuasan Wajib Pajak terhadap Penggunaan E-Filing. Reviu Akuntansi dan Bisnis Indonesia, 4(2), 15-32.
Machali, I. (2021). Metode penelitian kuantitatif (panduan praktis merencanakan, melaksanakan, dan analisis dalam penelitian kuantitatif). Mangoting, Y. (2020). Perceived Risk, Perceived Functional Benefit, dan Kepuasan sebagai Penentu Intensi Berkelanjutan Wajib Pajak Menggunakan e-filing. Jurnal ASET (Akuntansi Riset), 12(1), 32-47.
Nita, R., & Others. (2020). Modernization of Tax Administration in Indonesia: Challenges and Opportunities. Journal of Taxation and Economic Development, 15(2), 100-115.
Oktaviani, R. (2015). The Influence of Attitude, Subjective Norm, and Perceived Behavioral Control on Tax Compliance. International Journal of Economics and Finance, 7(5), 123 130. doi:10.5539
Pulungan, A., & Imani, N. (2022, August). Individual Taxpayers’ Perception on E-Tax Continuance Intention: The Mediating Role of Trust in E-Tax. In Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia.
Rahma, T., & Yuhertiana, I. (2022). Behavioral intention to use online tax payments during Covid-19 pandemic. United International Journal for Research & Technology, 3(7), 52-61.
Saripah, S., Putri, A. A., & Darwin, R. (2016). Pengaruh kepercayaan, persepsi kebermanfaatan, persepsi risiko dan kepuasan wajib pajak terhadap penggunaan e-filling bagi wajib pajak orang pribadi di KPP pratama Pekanbaru tampan tahun 2015. Jurnal Akuntansi dan Ekonomika, 6(2), 134-149.
Tita, H. M. Y., Mustamu, J., & Loupatty, Y. R. (2022). Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia. Sasi, 28(1), 132-146.
Utomo, G. S., Titisari, K. H., & Wijayanti, A. (2020). Pengaruh Kualitas E-Government Terhadap Kepuasan Pengguna E-Filing: Studi Kasus Wajib Pajak di Surakarta. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 6(1), 13-21.
Widiani, Y. N., & Abdullah, A. (2018). Analisis Pengaruh Kualitas Pelayanan E-Government Melalui Aplikasi E-Filing Kantor Pelayanan Pajak Pratama Bandung Cibeunying Terhadap Kepuasan Pengguna Aplikasi. Jurnal Riset Bisnis dan Manajemen, 11(2), 88-96.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
