Pengembangan Model UTAUT2 yang Diperluas untuk Administrasi Pajak Digital Berbasis Blockchain guna Meningkatkan Kepatuhan Pajak

Bezalel Jeremy, Heddry Purba, Lorina Siregar Sudjiman

Abstract


Penelitian ini bertujuan untuk mengembangkan dan menguji model UTAUT2 yang telah diperluas, khususnya dalam konteks adopsi teknologi blockchain dalam sistem administrasi perpajakan digital di Indonesia. Dalam model ini, tiga konstruk utama yaitu ekspektasi usaha (effort expectancy), persepsi risiko (perceived risk), dan kebiasaan (habit) diintegrasikan untuk menjelaskan pengaruhnya terhadap niat perilaku (behavioral intention) wajib pajak dalam mengadopsi teknologi blockchain. Pendekatan kuantitatif diterapkan melalui survei yang melibatkan 50 responden wajib pajak yang telah berinteraksi dengan sistem perpajakan digital. Analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menilai hubungan antar variabel yang diuji. Hasil penelitian menunjukkan bahwa hanya ekspektasi usaha yang memberikan pengaruh positif dan signifikan terhadap niat perilaku wajib pajak, sementara persepsi risiko dan kebiasaan tidak menunjukkan dampak yang signifikan. Temuan ini menyoroti pentingnya pengembangan sistem yang mudah dioperasikan dan ramah pengguna untuk mendorong niat adopsi, serta menunjukkan perlunya upaya edukasi dan pembiasaan yang lebih intensif terhadap sistem berbasis blockchain. Penelitian ini memberikan kontribusi penting terhadap pengembangan sistem perpajakan digital yang lebih responsif dan adaptif terhadap kebutuhan pengguna, serta memberikan wawasan bagi pembuat kebijakan dan pengembang teknologi untuk merancang sistem yang lebih efisien dan diterima oleh masyarakat.


Keywords


Blockchain Technology; Behavioral Intention; Effort Expectancy; Perceived Risk; Habit.

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DOI: https://doi.org/10.17509/ijdb.v5i1.83233

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