Faktor-Faktor Yang Mempengaruhi Penggunaan Sistem e-Filing Pada Wajib Pajak Orang Pribadi Non Karyawan Di KPP Pratama Pare

Rosdiana Zulia Safitri

Abstract


Penelitian berikut bertujuan untu mengidentifikasi beberapa faktor yang mempengaruhi penggunaan sistem e-filing pada Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Pare. Ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, kondisi yang memfasilitasi, serta kepercayaan diprediksi mampu mempengaruhi penggunaan sistem e-filing. Penelitian berikut menggunakan studi kuantitatif dengan mempergunakan teknik sampling insidental. Subjek penelitian yang digunakan yakni Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Pare yakni pelaku usaha serta pekerja bebas sejumlah 100 Wajib Pajak. Hasil penelitian memperlihatkan bahwasanya ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, kondisi yang memfasilitasi, serta kepercayaan berpengaruh positif pada penggunaan sistem e-filing pada Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Pare. Hasil penelitian tersebut memperlihatkan bahwasanya sistem e-filing secara efektif mampu meningkatkan produktivitas Wajib Pajak terutama pada pelaporan SPT dikarenakan e-filing menawarkan efisiensi waktu, tenaga, serta biaya. Selain itu, sistem e-filing cenderung mudah dipahami serta digunakan. Pengaruh sosial seperti teman serta rekan kerja, ketersediaan jaringan serta perangkat yang mendukung, dan juga rasa percaya akan integritas pemerintah serta keamanan internet juga mempengaruhi penggunaan sistem e-filing.


Keywords


Penggunaan Sistem, e-Filing, Wajib Pajak Orang Pribadi Non Karyawan

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References


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