Perceived Risk, Perceived Functional Benefit, dan Kepuasan sebagai Penentu Intensi Berkelanjutan Wajib Pajak Menggunakan e-filing

Yenni Mangoting

Abstract


Penelitian bertujuan untuk menguji dampak perceived functional benefit sebagai mediasi dalam pengaruh penggunaan e-filing terhadap kepuasan dan intensi berkelanjutan wajib pajak. Pengujian moderasi juga dilakukan untuk mengetahui pengaruh kuat dan lemahnya perceived risk dalam hubungan e-filing dan kepuasan wajib pajak. Responden penelitian adalah wajib pajak orang pribadi yang telah menggunakan e-filing. Jumlah responden penelitian adalah 220 wajib pajak orang pribadi. Alat menguji hipotesis menggunakan Wrap-PLS. Hasil penelitian menunjukkan bahwa semua variabel yang diuji secara langsung yaitu e-filing, perceived functional benefit menunjukkn pengaruh sigfnifikan terhadap kepuasan dan intensi keberlanjutan wajib pajak menggunakan e-filing dalam jangka panjang. Uji variabel mediasi menunjukkan bahwa perceived functional benefit dan kepuasan wajib pajak dapat memediasi. Artinya, pengunaan e-filing yang makin tinggi dapat meningkatkan manfaat yang dirasakan wajib pajak sehingga meningkatkan niat berkelanjutan wajib pajak menggunakan e-filing. Faktor moderator, yaitu perceived risk tidak menunjukkan pengaruh signifikan untuk menguatkan atau melemahkan hubungan antara e-filing dan kepuasan wajib pajak.  Penelitian menegaskan bahwa pemerintah perlu meningkatkan kapasitas sistem online tidak hanya memfokuskan pada kemudahan penggunaan e-filing, namun juga manfaat fungsional yang diharapkan yaitu, efisiensi biaya dan waktu dan efektivitas  dalam menyelesaikan kewajiban perpajakan, dan kemudahan aksesibilitas.



Keywords


perceived risk, perceived functional benefit, kepuasan wajib pajak, e-filing

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References


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DOI: https://doi.org/10.17509/jaset.v12i1.22920

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