MODEL KESUKSESAN SISTEM PELAPORAN PAJAK PENGHASILAN BERBASIS ELEKTRONIK: STUDI PADA PERILAKU WAJIB PAJAK BADAN ATAS PENGGUNAAN APLIKASI-APLIKASI PELAPORAN SPT TAHUNAN
Rossalina Christanti(1*), Didi Achjari(2)
(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
ABSTRAK
Penggunaan konatif merupakan dimensi keperilakuan yang dapat diterapkan pada pengguna sistem informasi. Penggunaan konatif merupakan alternatif dari penggunaan aktual yang biasanya dipakai dalam konteks sistem yang diterapkan secara voluntary. Penelitian ini dilakukan dalam konteks sistem yang bersifat mandatory, yaitu pada wajib pajak badan badan yang menggunakan saluran elektronik sesuai dengan ketentuan pemerintah dalam melaporkan SPT Tahunan. Dimensi penggunaan konatif tidak hanya mengukur kuantitas waktu penggunaan sistem, tetapi mengukur proaktifitas dan atensi para pengguna. Berlandaskan pada model kesuksesan informasi yang dibangun oleh DeLone & McLean (2003), penelitian ini menyelidiki pengaruh kualitas e-government yang terwujud dalam sistem pelaporan SPT Tahunan, terhadap kepuasan pengguna. Hubungan antar konstruk lain yang diteliti dalam penelitian ini adalah pengaruh kepuasan pengguna terhadap penggunaan konatif sistem informasi yang direfleksi oleh beberapa elemen diantaranya; immersion, reinvention, dan learning. Survei dilakukan dengan membagikan kuesioner kepada wajib pajak badan yang sudah diwajibkan untuk menggunakan saluran elektronik untuk melaporkan SPT Tahunan. Data penelitian ini diolah dengan menggunakan metode SEM berbasis varian atau partial least squares (PLS). Hasil penelitian menunjukkan bahwa kualitas informasi yang dihasilkan dalam e-government berpengaruh terhadap kepuasan pengguna. Selain itu, penelitian ini juga menunjukkan bahwa kepuasan pengguna berpengaruh terhadap penggunaan konatif e-government. Kualitas sistem dan kualitas layanan tidak ditemukan memiliki pengaruh terhadap kepuasan pengguna.
Keywords
Full Text:
PDFReferences
Daftar Pustaka Abdillah, W., & Hartono, J. (2015). Partial Least Square (PLS) – Alternatif Structural Equation Modelling (SEM) dalam Penelitian Bisnis. Yogyakarta: Andi. Ajzen, I., & Fishbein, M. E. (1980). Understanding Attitudes and Predicting Social Behaviour. New Jersey: Prentice-Hall. https://doi.org/10.1016/j.tele.2018.03.012 Ambali, A. R. (2009). E-Government Policy: Ground Issues in E-Filing System. European Journal of Social Sciences, 11(2), 249–266. Andriani, F. D., Napitupulu, T. A., & Haryaningsih, S. (2017). The user acceptance factors of e-filing system in Pontianak. Journal of Theoretical and Applied Information Technology, 95(17), 4265–4272. Bandura, A. (1986). Social Foundation of Thought and Action: A Social Cognitive Theory (1st ed.). New Jersey: Prentice Hall. Baroudi, J., Olson, M., & Ives, B. (1986). An empirical study of the impact of user involvement on system usage and information satisfaction. Communications of the ACM, 29(3), 232–238. https://doi.org/10.1145/5666.5669 M4 - Citavi Bhattacherjee, A. (2001). Understanding Information Systems Continuance: An Expectation-Confirmation Model. MIS Quarterly, 25(3), 351–370. Bhattacherjee, A., Davis, C. J., Connolly, A. J., & Hikmet, N. (2017). User response to mandatory IT use: a Coping Theory perspective. European Journal of Information Systems, 9344, 1–21. https://doi.org/10.1057/s41303-017-0047-0 Bindl, U. K., & Parker, S. K. (2010). Proactive Work Behavior: Forward-Thinking and Change-Oriented Action in Organizations. APA Handbook of Industrial and Organizational Psychology vol.2 (In: Zedeck). Washington DC: American Psychological Association. Bokhari, R. H. (2005). The relationship between system usage and user satisfaction: A meta-analysis. Journal of Enterprise Information Management, 18(2), 211–234. https://doi.org/10.1108/17410390510579927 Bretschneider, S. (2003). Information Technology, E-Government, and Institutional Change. Public Administration Review, 63(6), 738–741. https://doi.org/10.1111/1540-6210.00337 Brown, S. A., Massey, A. P., Montoya-Weiss, M. M., & Burkman, J. R. (2002). Do I really have to? User acceptance of mandated technology. European Journal of Information Systems, 11(4), 283–295. https://doi.org/10.1057/palgrave.ejis.3000438 Brown, S. a, Venkatesh, V., & Goyal, S. (2012). Expectation Confirmation in Technology Use. Information Systems Research, 23(June 2012), 474–487. https://doi.org/10.1287/isre.1110.0357 Chan, F. K. Y., Thong, J. Y. L., Venkatesh, V., Brown, S. A., Hu, P. J.-H., & Tam, K. Y. (2010). Modeling Citizen Satisfaction with Mandatory Adoption of an E-Government Technology Journal of the Association for Information Modeling Citizen Satisfaction with Mandatory Adoption of an E-Government Technology. Journal of the Association for Information Systems, 11(10), 519–549. Chaouali, W., Yahia, I. Ben, Charfeddine, L., & Triki, A. (2016). Understanding citizens’ adoption of e- filing in developing countries : An empirical investigation. Journal of High Technology Management Research, 27(2), 161–176. https://doi.org/10.1016/j.hitech.2016.10.006 Chin, W.W. (1998). The Partial Least Squares Approach for Structural Equation Modeling. Pp. 295-336 in Macoulides, G. A., ed. Modern Methods for Business Research. Mahwah, NJ: Lawrence Erlbaum Associates. Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences. Mahwah, NJ: Lawrence Erlbaum. Compeau, D. R., & Higgins, C. A. (1995). Computer self-efficacy: development of a measure and initial test development of a. MIS Quarterly, 19(2), 189–211. Conner, M., & Norman, P. (2005). Predicting Health Behaviour. (M. Conner & P. Normal, Eds.) (2nd ed.). Berkshire: Open University Press McGraw-Hill Education. Conrath, D. W., & Mignen, O. P. (1990). What is being done to measure user satisfaction with EDP / MIS. Information & Management, 19, 7–19. Cooper, R. B., & Zmud, R. W. (1990). Information Technology Implementation Research: A Technology Diffusion Approach. Management Science, 36(2), 123–139. https://doi.org/10.1287/mnsc.36.2.123 Cordella, A., & Bonina, C. M. (2012). A public value perspective for ICT enabled public sector reforms: A theoretical reflection. Government Information Quarterly, 29(4), 512–520. https://doi.org/10.1016/j.giq.2012.03.004 DeLone, W. H., & McLean, E.R. (1992). Information System Success: The Quest for the Dependent Variable. Information System Research, 3(1), 1992, 60-95. DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748 Dirsa P, A. W. (2014). User Resistance (Keengganan Pengguna) Dalam Implementasi E-Filing Pada Wajib Pajak di Wilayah Daerah Istimewa Yogyakarta. Universitas Gadjah Mada. Direktorat Jenderal Pajak, Peraturan Direktur Jenderal Pajak Nomor PER-46/PJ/2015 tentang Cetak Biru Teknologi Informasi dan Komunikasi Direktorat Jenderal Pajak Tahun 2015-2019. Doll, W., & Torkzadeh, G. (1998). Developing a multidimensional measure of system-use in an organizational context. Information & Management. 33(1998), 171-185. Festinger, L. (1957). The Theory of Cognitive Dissonance. Stanford, California: Stanford University Press. Festinger, L., & Carlsmith, J. M. (1959). Cognitive consequences of forced compliance. The Journal of Abnormal and Social Psychology, 28(2), 203–210. Retrieved from http://doi.wiley.com/10.1002/9781405165518.wbeosc058.pub2 Fink, A. (2003). The Survey Kit (2nd ed.). Thousand Oaks, CA: Sage. Garson, G.David. (2016). Partial Least Squares: Regression & Structural Equation Model. Asheboro: Statistical Associate Publishing. Gerdes, K. E., & Stromwall, L. K. (2008). Conation : A Missing Link in the Strengths Perspective. Social Work - Oxford Journals, 53(3), 233–242. Hair, Joseph F. Jr., Black, William C., Babin, Barry J., Anderson, Rolph E. 2010. Multivariate Data Analysis: A Global Perspective (7th ed.). New Jersey: Pearson Prentice Hall. Hair, Joseph F. Jr., Hult, G. Thomas M., Ringle, Christian M., & Sarstedt, Marko. (2014). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Thousand Oaks: Sage Publishing. Hanseler, J., Ringle, C.M., & Sarstedt, M. (2015). A New Criterion for Assesing Discriminant Validity in Variance-based Structural Equation Modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. Hartono, J. (2009). Sistem Teknologi Informasi (3rd ed.). Yogyakarta: Andi. Hatlevik, O. E., Throndsen, I., Loi, M., & Gudmundsdottir, G. B. (2018). Students’ ICT self-efficacy and computer and information literacy: Determinants and relationships. Computers and Education, 118(November 2017), 107–119. https://doi.org/10.1016/j.compedu.2017.11.011 Huitt, W. (1999). Conation as an important factor of mind. Educational Psychology Interactive, 1–9. Retrieved from: http://www.edpsycinteractive.org/topics/conation/conation.html Huitt, W. G., & Cain, S. C. (2005). An Overview of the Conative Domain. Educational Psychology Interactive, 1–20. Retrieved from http://www.edpsycinteractive.org/brilstar/chapters/conative.pdf Karanja, E., & Zaveri, J. (2013). A comprehensive review of survey-based research in MIS. Journal of Systems and Information Technology, 15(2), 159–188. https://doi.org/http://dx.doi.org/10.1108/MRR-09-2015-0216 Kementrian Komunikasi dan Informatika. Pemerintah Selesaikan Petajalan E-government 2016-2019 yang bernuansa Nawacita dengan Menyerap Inisiatif dari Semua Kementrian dan Lembaga Terkait. Siaran Pers No.11/PIH/Kominfo/1/2016. Dapat diakses di https://kominfo.go.id/content/detail/6620/siaran-pers-no-11pihkominfo12016-tentang-pemerintah-selesaikan-petajalan-ie-governmenti-2016-2019-yang-bernuansa-nawacita-dengan-menyerap-inisiatif-dari-semua-kementerian-dan-lembaga-terkait/0/siaran_pers Kompas. (2018). Jelang Batas Akhir, Wajib Pajak Badan yang Lapor SPT Masih Sedikit.Dapat diakses di: https://ekonomi.kompas.com/read/2018/04/19/080000826/jelang-batas-akhir-wajib-pajak-badan-yang-lapor-spt-masih-sedikit. Diakses pada 5 Februari 2019. Kolbe, K. (1989). Wisdom of the Ages: Historical and Theoretical Basis of the Kolbe Concept. Phoenix: Arizona: Kolbe Concept, Inc. Retrieved from http://www.kolbe.com/why-kolbe/kolbe-wisdom/what-is-conation/ Kwahk, K. Y., Ahn, H., & Ryu, Y. U. (2018). Understanding mandatory IS use behavior: How outcome expectations affect conative IS use. International Journal of Information Management, 38(1), 64–76. https://doi.org/10.1016/j.ijinfomgt.2017.07.001 Lim, E. T. K., Tan, C., Cyr, D., Pan, S. L., Xiao, B., Lim, E. T. K., … Xiao, B. (2018). Advancing Public Trust Relationships in Electronic Government: The Singapore E-Filing Journey. Information System Research, 23(4), 1110–1130. Loo, W. H., Yeow, P. H. P., & Chong, S. C. (2009). User acceptance of Malaysian government multipurpose smartcard applications. Government Information Quarterly, 26(2), 358–367. https://doi.org/10.1016/j.giq.2008.07.004 Marakas, G. M., Yi, M. Y., & Johnson, R. D. (1998). The Multilevel of Computer Clarification Integrative and Multifaceted Character Toward and of the Construct Framework for Research. Information System Research, 9(2), 126–163. https://doi.org/Article Melone, N. P. (1990). A Theoretical Assessment of the User-Satisfaction Construct in Information Systems. Management Science, 36(1), 76–91. Menteri Keuangan Republik Indonesia. Peraturan Menteri Keuangan Republik Indonesia Nomor 181/PMK.03/2007 tentang Bentuk dan Isi Surat Pemberitahuan, Serta Tata Cara Pengambilan, Pengisian, Penandatanganan, dan Penyampaian Surat Pemberitahuan. Peraturan Menteri Keuangan Nomor 181/PMK.03/2007 Menteri Keuangan Republik Indonesia, Peraturan Menteri Keuangan Republik Indonesia Nomor 9/PMK.03/2018 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 243/PMK.03/2014 tentang Surat Pemberitahuan (SPT). Peraturan Menteri Keuangan Nomor 9/PMK.03/2018 Miller, M. K., Clark, J. D., & Jehle, A. (2015). Cognitive Dissonance Theory (Festinger). The Blackwell Encyclopedia of Sociology, (January 2015). https://doi.org/10.1002/9781405165518.wbeosc058.pub2 Ojiako, U., Chipulu, M., Maguire, S., Akinyemi, B., & Johnson, J. (2012). User adoption of mandatory enterprise technology. Journal of Enterprise Information Management, 25(4), 373–391. https://doi.org/10.1108/17410391211245847 Oliver, R. L. (1980). A Cognitive Model of the Antecedents and Consequences of Satisfaction Decisions. American Marketing Association, 17(4), 460–469. Oliver, R.L. (1989). Processing the Satisfaction Response in Consumption: A Suggested Framework and Research Propositions. Journal of Consumer Satisfaction, Dissatisfaction, and Complaining Behaviour, 2(1989), 1-16. Oliver, R. L. (1993). Cognitive, affective and attribute bases of the satisfaction response. Journal of Consumer Research, 20(December 1993), 418–430. https://doi.org/10.1086/209358 Osman, I. H., Anouze, A. L., Irani, Z., Al-Ayoubi, B., Lee, H., Balc, A., … Weerakkody, V. (2014). COBRA framework to evaluate e-government services: A citizen-centric perspective. Government Information Quarterly, 31(2), 243–256. https://doi.org/10.1016/j.giq.2013.10.009 Pajak, D. J. (2018). Electronic Filing. Retrieved from http://www.pajak.go.id/electronic-filing Papadomichelaki, X., & Mentzas, G. (2012). E-GovQual: A multiple-item scale for assessing e-government service quality. Government Information Quarterly, 29(1), 98–109. https://doi.org/10.1016/j.giq.2011.08.011 Petter, S., DeLone, W., & McLean, E. R. (2013). Information Systems Success: The Quest for the Independent Variables. Journal of Management Information Systems, 29(4), 7–62. https://doi.org/10.2753/MIS0742-1222290401 Pitt, Leyland F., Watson, Richard T., Kavan, C. B. (1995). Service quality: A measure of Information System Effectiveness, MIS Quarterly 19(2), 173-187. Rana, N. P., & Dwivedi, Y. K. (2015). Citizen’s adoption of an e-government system: Validating extended social cognitive theory (SCT). Government Information Quarterly, 32(2), 172–181. https://doi.org/10.1016/j.giq.2015.02.002 Sahu, G. P., & Gupta, M. P. (2007). Users’ Acceptance of E-Government: A Study of Indian Central Excise. International Journal of Electronic Government Research, 3(3), 1–21. https://doi.org/10.4018/jegr.2007070101 Saksama, H. Y. (2018). Kepatuhan Meningkat , Penyampaian SPT Tumbuh Double Digit. Retrieved September 10, 2018, from http://www.pajak.go.id/kepatuhan-meningkat-penyampaian-spt-tumbuh-double-digit Santhanamery, T., & Ramayah, T. (2012). Continued Usage Intention of E-Filing System in Malaysia : The Role of Optimism Bias. Procedia - Social and Behavioral Sciences, 65, 397–403. https://doi.org/10.1016/j.sbspro.2012.11.140 Sekaran, U., & Bougie, R. (2013). Research Methods for Business (6th ed.). West Sussex, United Kingdom: John Wiley & Sons. Singh, H. H., & Singh, H. H. (2013). E-filing system for tax returns and forms : Landmark e-governance initiative by the government of India. Journal of E-Governance, 36, 125–135. https://doi.org/10.3233/GOV-130348 Suh, K., Kim, S., Lee, J. (1994). End-User's Disconfirmed Expectations and the Success of Information Systems. Information Resources Journal, 7(4), 31-39. Sun, Yuan & Mouakket, Samar. (2015). Assessing the impact of enterprise systems technological characteristics on user continuance behavior: An empirical study in China. Computers in Industry, 70(2015), 153-167. http://dx.doi.org/10.1016/j.compind.2015.01.003 Tams, S., Bennett, J., & Craig, K. (2017). How and why trust matters in post-adoptive usage : The mediating roles of internal and external self-e ffi cacy. Journal of Strategic Information Systems, 7(4), 1–22. https://doi.org/10.1016/j.jsis.2017.07.004 Tjahjadi, Y. E. (2014). Analisis Penerimaan E-Filing Pada Wajib Pajak. Universitas Gadjah Mada. Urbach N., Müller B. (2012) The Updated DeLone and McLean Model of Information Systems Success. In: Dwivedi Y., Wade M., Schneberger S. (eds) Information Systems Theory. Integrated Series in Information Systems, vol 28. Springer, New York, NY Veeramootoo, N., Nunkoo, R., & Dwivedi, Y. K. (2018). What determines success of an e-government service? Validation of an integrative model of e-filing continuance usage. Government Information Quarterly, (November 2017), 1–14. https://doi.org/10.1016/j.giq.2018.03.004 Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. Verdegem, P., & Verleye, G. (2009). User-centered E-Government in practice: A comprehensive model for measuring user satisfaction. Government Information Quarterly, 26(3), 487–497. https://doi.org/10.1016/j.giq.2009.03.005 Wang, Y.S. (2003). The adoption of electronic tax filling systems: an empirical study. Government Information Quarterly, 20(4), 333-352. https://doi:10.1016/j.giq.2003.08.005 Wang, Y. S., & Liao, Y.W. (2008). Assessing eGovernment systems success: A validation of the DeLone and McLean model of information systems success. Government Information Quarterly, 25(3), 717-733. https://doi.org/10.1016/j.giq.2007.06.002 Eric W. Welch, Charles C. Hinnant, M. Jae Moon; Linking Citizen Satisfaction with E-Government and Trust in Government, Journal of Public Administration Research and Theory, Volume 15, Issue 3, 1 July 2005, Pages 371–391, https://doi.org/10.1093/jopart/mui021
DOI: https://doi.org/10.22146/abis.v7i2.58836
Article Metrics
Abstract views : 2477 | views : 1773Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500