Perceived Risk, Perceived Functional Benefit, dan Kepuasan sebagai Penentu Intensi Berkelanjutan Wajib Pajak Menggunakan e-filing
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
Full Text:
PDFReferences
Akram, M. S., Malik, A., Shareef, M. A., & Goraya, M. A. S. (2018). Exploring the Interrelationship between Technological Predictors and Behavioral Mediators in Online Tax Filing: The Moderating of Perceived Risk. Government Information Quartely.
Azmi, A. C., Kamarulzaman, Y., & Hamid, N. H. A. (2012). Perceived Risk and the Adoption of Tax E-Filing. World Applied Sciences Journal, 20(4), 532-539.
Bhattacherje, A. (2001). Understanding Information Systems Continuance: An Expectation-Confirmation Model. MIS Quartely, 25(3), 351-370.
Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand. Information Technology for Development, 22(4).
Carter, L., Shaupp, L. C., Hobbs, J., & Campbell, R. (2011). The Role of Security and Trust in the Adoption of Online Tax Filing. Transforming Government People, Process and Policy, 5(4), 303-318.
Carter, L., Weerakkody, V., Phillips, B., & Dwivedi, Y. K. (2016). Citizen Adoption of E-Government Services: Exploring Citizen Perceptions of Online Services in the United Sates and United Kingdom. Information Systems Management, 33(2), 124-140.
Chen, C.-W. (2010). Impact of Quality Impact of Quality Antecendents on Tapayer Satisfaction with Online Tax-Filing Systems -An Emperical Study. Information & Management 47(5-6), 308-315.
Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., & Yen, D. C. (2015). Factors affecting online tax filing – An application of the IS Success Model and Trust Theory. Computers in Human Behavior, 43, 251-262.
Chu, W., & Kang, M. (2014). The Effects of Customers’ Perceived Relational Benefits on The Customer Perception of Service Innovation at Service Centers for IT Products: The Mediating Role of Customer Participation Journal of Administrative Sciences and Technology 2014.
DeLone, W. H., & McLean, E. R. (2016). Information Systems Success Measurement. Foundation and Trends in Information System, 2(1).
Featherman, M. S., & Pavlou, P. A. (2003). Predicting E-Services Adoption: A Perceived Risk Facets Perspective. International Journal of Human-Computer Studies, 59(4), 451-474.
Floropoulos, J., Spathis, C., Halvatzis, D., & Tsipouridou, M. (2010). Measuring the Success of the Greek Taxation Information System. International Journal of Information Management, 30.
Gilbert, D., & Balestrini, P. (2004). Barriers and Benefits in the Adoption of E-government. The International Journal of Public Sector Management, 17(4), 286-301.
Goh, C. Y., Ong, J. W., Tan, S. Z., Goh, G. G. G., & Eze, U. C. (2012). E-Service Quality and User Satisfaction Toward E-Filing. International Journal on Social Science, Economics and Art, 2.
Gupta, G., Zaidi, S. K., Udo, G., & Bagchi, K. (2015). The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information Systems Success Model on the Acceptance of Electronic Tax Filing System in an Emerging Economy. The International Journal of Digital Accounting Research, 15, 155-185.
Horst, M., Kuttschreuter, M., & Gutteling, J. M. (2007). Perceived Usefulness, Personal Experiences, Risk Perception and Trust as Determinants of Adoption of e-Government Services in the Netherlands. Computers in Human Bahavior, 23, 1838-1852.
Hussein, R., & Mohamed, N. (2011). E-Government Aplication: an Integrated Model on G2C Adoption of Online Tax. Transforming Government People, Process and Policy, 5(3), 225-248.
Koong, K. S., Bai, S., Tejinder, S., & Morris, C. (2019). Advancements and Forecasts of Electronic Tax Return and Informational Filings in the US. International Journal of Accounting & Information Management, 27(2), 2019.
Kumar, A., Adlakaha, A., & Mukherjee, K. (2018). The Effect of Perceived Security and Grievance Redressal on Continuance Intention to Use M-wallets in a Developing Country International Journal of Bank Marketing.
Li, Y.-H., & Huang, J.-W. (2009). Applying Theory of Perceived Risk and Tecnology Accpetance in the Online Shopping Channel. International Journal of Economics and Management Engineering, 3(5), 511-505.
Lu, C. T., Huang, S. Y., & Lo, P. Y. (2010). An Emperical Study of On-line Tax Filing Acceptance Model: Integrating TAM and TPB. African Journal of Business Management, 4(5), 800-810.
Lymer, A., Hansford, A., & Pilkington, K. (2012). Developments in Tax E-filing: Practical Views from the Coalface. Journal of Applied Accounting Research, 13(3), 212-225.
Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An Integrative Model of Organizational Trust. The Academy of Management Review, 20(3), 709-734.
Night, S., & Bananuka, J. (2019). The Mediating Role of Adaption of an Electronic Tax System in the Relationship between Attitude towards Electronic Tax System and Tax Compliance. Journal of Economics, Finance and Administrative Science.
Permana, W., Astuti, E. S., & Suryadi, I. (2012). Layanan Perpustakaan via Mobile data. Malang: Universitas Brawijaya Press.
Porumbescu, G. A. (2016). Linking Public Sector Social Media and E-Government Website Use to Trust in Government. Government Information Quartely, 33(2), 291-304.
Puthur, J. K., A.P, G., & Mahadevan, L. (2016). Tax Payer Satisfaction and Intention to Re-use Government Site for E-Filing. Indore Management Journal, 8(1), 46-59.
Rifat, A., Nisha, N., & Iqbal, M. (2019). Predicting e-Tax Service Adoption: Integrating Perceived Risk, Service uality and TAM. Journal of Electronic Commerce in Organizations, 17(3), 71-100.
Saibon, N. A., Nawawi, A., & Salin, A. S. A. P. (2016). E-filing Accpetance by the Individual Taxpayers - A Preliminary Analysis. Journal of Administrative Science, 13(2).
Schaupp, L. C., & Carter, L. (2010). The Impact of Trust, Risk and Optimism Bias on E-File Adoption. Information Systems Frontiers, 12(3), 299-209.
Shareef, M. A., Kumar, V., Kumar, U., & Dwivedi, Y. K. (2011). e-Government Adoption Model (GAM): Differing Service Maturity Levels. Government Information Quartely, 28, 17-35.
Solimun. (2017). Analisis WarpPLS. Malang: Program Studi Statistika Fakultas MIPA.
Su, Q., Li, L., & Cui, Y. W. (2009). Analysing Relational Benefits in E-business Environment from Behavioural Perspective. System Research and Behavioral Science, 26(2).
Susanto, A., Chang, Y., & Ha, Y. (2016). Determinants of continuance intention to use the smartphone banking services: An extension to the expectation-confirmation model. Industrial Management & Data Systems, 116(3), 508-525.
Thominathan, S., & 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.
Trana, L. T. T., Phama, L. M. T., & Leb, L. T. (2019). E-satisfaction and continuance intention: The moderator role of online ratings. International Journal of Hospitality Management, 77, 311-322.
Vatanasombut, B., Igbaria, M., Stylianou, A. C., & Rodgers, W. (2008). Information Systems Continuance Intention of Web-Based Applications Customers: The Case of Online Banking. Information & Management, 45, 419-428.
Veeramootoo, N., Nunkoo, R., & Dwivendi, Y. K. (2018). What Determines Succes of an E-Government Service? Validation of an Integrative Model of E-Filing Continuance Usage. Government Information Quartely, 35(2), 161-174.
Wang, Y.-S., & Liao, T.-W. (2008). Assesing eGovernment Systems Success: A Validation of the DeLone McLean Model of Information Systems Success. Government Information Quartely, 25(4), 717-733.
Zaidi, S. K. R., Henderson, C. D., & Gupta, G. (2017). The Moderating Effect of Culture on E-Filing Taxes: Evidence from India. Journal of Accounting in Emerging Economics, 7(1), 134-152.
DOI: https://doi.org/10.17509/jaset.v12i1.22920
Refbacks
- There are currently no refbacks.
Jurnal ASET (Akuntansi Riset) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats Visitor