Analisis faktor-faktor yang mempengaruhi minat adopsi e-filling oleh wajib pajak di Indonesia

SARJANA, Kukuh Wira, Syaiful Ali, SE., MIS

2008 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk menguji apakah pengalaman (experience), keamanan dan privasi (security and privacy) serta jaminan struktural (structural assurance) mempengaruhi kepercayaan (trust). Selanjutnya, penelitian ini menguji apakah kepercayaan (trust) mempengaruhi risiko persepsian (perceived risk) dan minat untuk menggunakan e-filing (intention to use e-filing). Lebih jauh lagi, penelitian ini menguji apakah kemudahan penggunaan (perceived ease of use) mempengaruhi kegunaan persepsian (perceived usefulness), lalu apakah kemudahan penggunaan persepsian (perceived ease of use), kegunaan persepsian (perceived usefulness), risiko persepsian (perceived risk) dan keyakinan sendiri (self efficacy) mempengaruhi minat untuk menggunakan e-filing (intention to use e-filing). Penelitian ini menggunakan model penerimaan teknologi (technology accpetance model) yang dikembangkan oleh Davis (1989) dengan menambahkan konstruk kepercayaan (trust), pengalaman (experience), keamanan dan privasi (security and privacy), jaminan struktural (structural assurance), risiko persepsian (perceived risk) dan keyakinan sendiri (self efficacy). Jenis survei yang digunakan dalam penelitian ini adalah survei yang pertanyaan-pertanyaannya dikirimkan menggunakan komputer (computer-delivered survey) melalui media internet. Sebanyak 220 kuesioner dikirimkan kepada responden yang tercatat sebagai wajib pajak pengguna e-filing di Direktorat Jenderal Pajak melalui ASP (aplication services provider). Model dalam penelitian ini diuji menggunakan SEM (structural equation modeling) dengan software SmartPLS. Hasil penelitian menunjukkan bahwa kepercayaan (trust) pengguna e-filing secara signifikan dipengaruhi oleh jaminan struktural (structural assurance) dan pengalaman (experience). Keamanan dan privasi (security and privacy) tidak berpengaruh secara signifikan terhadap kepercayaan (trust) pengguna e-filing. Kemudian, kepercayaan (trust) pengguna e-filing secara signifikan mempengaruhi risiko persepsian (perceived risk). Minat menggunakan (intention to use) e-filing dipengaruhi secara signifikan oleh kegunaan persepsian (perceived usefulness), keyakinan sendiri (self efficacy) dan kepercayaan (trust) pengguna e-filing. Kemudahan penggunaan persepsian (perceived ease of use) dan risiko persepsian (perceived risk) tidak mempunyai pengaruh yang signifikan terhadap minat menggunakan (intention to use) e-filing. Selanjutnya kemudahan penggunaan persepsian (perceived ease of use) secara signifikan memperngaruhi kegunaan persepsian (perceived usefulness).

This research had a purpose to examine whether experience, security and privacy as well as structural assurance influence trust. Furthermore, this research examine whether trust influence perceived risk and intention to use e-filing. This research also eximane whether perceived ease of use influence perceived usefulness, then whether perceived ease of use, perceived usefulness, perceived risk and self efficacy influenced intention to use e-filing. This research used the technology acceptance model developed by Davis (1989) with added construct, trust, experience, security and privacy, structural assurance, perceived risk and self efficacy. Survey used in this research was the survey that his questions were sent used the computer (computer-delivered survey) through the internet media. As many as 220 questionnaires were sent to the respondent who was recorded as the user's tax obligation e-filing in Direktorat Jenderal Pajak went through ASP (aplication services provider). The model has been analized used SEM (structural equation modelling) with software SmartPLS. The result of this research showed that trust user e-filing significantly influenced by the structural assurance and the experience. Security and privacy were not influential significantly towards trust user e-filing. Afterwards, trust significantly influenced perceived risk. Intention to use e-filing was affected significantly by perceived usefulness, self efficacy and trust user e-filing. Perceived ease of use and perceived risk did not influence significantly towards intention to use e-filing. Furthermore, perceived ease of use significantly influenced perceived usefulness.

Kata Kunci : Model penerimaan teknologi,Kegunaan persepsian,Kemudahan penggunaan persepsian,Pengalaman,Jaminan struktural,Keamanan dan privasi, technology acceptance model, perceived usefulness, perceived ease of use, trust, experience, structural assurance, security