ANALISIS KESIAPAN CALON WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SPT SECARA ELEKTRONIK : PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM)

Amalya Rachmah Hidayah, Dr. Puspita Ghaniy Anggraini, S.E.

2025 | Skripsi | AKUNTANSI

Tujuan dari penelitian ini adalah untuk menganalisis kesiapan calon wajib pajak orang pribadi dalam pelaporan pajak menggunakan Technology Acceptance Model (TAM). Sampel penelitian terdiri dari 105 mahasiswa S1 Akuntansi Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada yang memenuhi kriteria tertentu. Data primer dikumpulkan melalui kuesioner online yang didistribusikan menggunakan Google Forms. Analisis data dilakukan dengan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) menggunakan perangkat lunak SmartPLS versi 4.1.0.9. Kerangka teoritis penelitian ini didasarkan pada Technology Acceptance Model (TAM), yang mencakup persepsi kemudahan penggunaan (perceived ease of use), persepsi kegunaan (perceived usefulness), dan niat perilaku (behavioral intention). Hasil penelitian menunjukkan bahwa persepsi kemudahan penggunaan dan persepsi kegunaan memiliki pengaruh positif yang signifikan terhadap kesiapan calon wajib pajak dalam melaporkan pajak melalui sistem e-Filing dalam Coretax.

The purpose of this research is to examine to analyze the readiness of individual prospective taxpayers in tax reporting using the Technology Acceptance Model (TAM). The research sample consists of 105 undergraduate accounting students from Faculty of Economics and Business, Universitas Gadjah Mada who meet specific criteria. Primary data were collected through an online questionnaire distributed via Google Forms. The data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS version 4.1.0.9 software. The theoretical framework of this study is based on the Technology Acceptance Model (TAM), which includes perceived ease of use, perceived usefulness, and behavioral intention. The findings indicate that these perceptions have a significant positive impact on the readiness of prospective taxpayers in filing their tax returns using the e-Filing system in Coretax

Kata Kunci : tax reporting, e-Filing, Coretax, prospective taxpayers, SEM-PLS, prospective taxpayers, technology acceptance model.