Yulianti, Ivana Esti (2018) Mengukur Tingkat Pengetahuan Dan Penerimaan Teknologi Terhadap Behavioral Intention Untuk Menggunakan E-Filing Pajak Orang Pribadi Di Blitar. Undergraduate thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Pajak merupakan pendapatan utama negara yang berperan sebagai sumber pembiayaan negara. Namun, pencapaian pajak selalu di bawah target yang telah ditentukan. Salah satu upaya yang dilakukan untuk mempermudah pelapor pajak dalam melapor pajak adalah dengan menciptakan layanan e-filing pajak. Keinginan menggunakan layanan elektronik pajak dapat dipicu oleh beberapa faktor, yaitu tingkat pengetahuan dan juga tingkat penerimaan teknologi tersebut. Maka dari itu, penelitian ini bertujuan untuk mengukur tingkat pengetahuan dan penerimaan teknologi dalam penggunaan e-filing pajak pribadi di Blitar. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan desain multiple cross sectional. Pengambilan sampel dilakukan dengan metode probability sampling kepada 224 responden secara offline dan online dan yang dapat dilanjutkan ke pengolahan data sebesar 213 data responden. Data dianalisis dengan Structural Equation Modeling (SEM). Hasil dari penelitian ini menunjukkan bahwa tax e-filing knowledge tidak memiliki hubungan yang signifikan terhadap behavioral intention dalam penggunaan e-filing. Sedangkan effort expectancy, performance expectancy, social influence, dan facilitating condition berpengaruh positif terhadap behavioral intention dalam penggunaan e-filing. Implikasi manajerial juga dijelaskan pada hasil temuan ini.
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Tax is the main income of the country that acts as a source of state financing. However, tax achievements are always below the target. One effort made to facilitate taxpayer in reporting taxes is to create e-filing service. The desire to use electronic tax services can be triggered by several factors, namely the level of knowledge and also the level of acceptance of the technology. Therefore, this study aims to measure the level of knowledge and acceptance of technology in the use of personal tax e-filing in Blitar. The method used in this research is descriptive with multiple cross sectional design. Sampling is done by probability sampling method to 224 respondents offline and online then continued to data processing equal to 213 respondent data. Data were analyzed with Structural Equation Modeling (SEM). The results of this study indicate that tax e-filing knowledge does not have a significant relationship to behavioral intention in the use of e-filing. While effort expectancy, performance expectancy, social influence, and facilitating condition are can influence behavioral intention in the use of e-filing. Managerial implications are also described in the findings.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | RSMB 336.3 Yul m-1 3100018074922 |
| Uncontrolled Keywords: | Pengetahuan; UTAUT; e-filing; SEM; Knowledge |
| Subjects: | H Social Sciences > HB Economic Theory > HB801 Consumer behavior. L Education > L Education (General) T Technology > T Technology (General) |
| Divisions: | Faculty of Business and Management Technology > Business Management > 61205-(S1) Undergraduate Thesis |
| Depositing User: | Ivana Esti Yulianti |
| Date Deposited: | 07 Mar 2018 07:11 |
| Last Modified: | 07 Jul 2020 07:50 |
| URI: | http://repository.its.ac.id/id/eprint/49909 |
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