TAXPAYERS’ PERCEPTIONS TOWARDS E-FILING SYSTEM APPLICATION: A DECOMPOSED THEORY OF PLANNED BEHAVIOR (DTPB) APPROACH

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji persepsi wajib pajak dalam menggunakan sistem e-filing dengan pendekatan model Decomposed Theory of Planned Behavior (DTPB) oleh Taylor dan Todd (1995) sebagai pengembangan dari model yang digunakan oleh Lee (2009), Azmi dan Bee (2010) dan Rana et al. (2015). Penelitian ini menggunakan metode survei dalam pengambilan data. Sampel penelitian ini adalah wajib pajak orang pribadi di Kota Malang (Indonesia) yang pernah menggunakan sistem e-filing dalam pelaporan SPT (Surat Pemberitahuan). Sebanyak 83 data dapat dianalisis menggunakan SPSS versi 23.0. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan, persepsi keuntungan, dan persepsi kontrol perilaku berpengaruh terhadap minat keperilakuan menggunakan sistem e-filing. Sedangkan persepsi kemudahan penggunaan dan persepsi resiko tidak berpengaruh terhadap minat keperilakuan menggunakan sistem e-filing. Hal ini menunjukkan bahwa wajib pajak di kota Malang sebagian besar sudah merasa nyaman dan menerima kehadiran teknologi baru dalam dunia perpajakan khususnya dalam pelaporan SPT. Selain itu wajib pajak menggunakan fasilitas sistem e-filing bukan didasarkan kepada kemudahan penggunaan fasilitas tersebut melainkan lebih disebabkan oleh kegunaan dan kebutuhan atas fasilitas tersebut dalam melaporkan SPTnya, sehingga wajib pajak merasa menggunakan sistem e-filing tidak menimbulkan resiko dalam penggunaannya. Kata Kunci: Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), Decomposed Theory of Planned Behavior (DTPB), sistem e-filing, minat keperilakuan, persepsi kegunaan, persepsi kemudahan pengguaan, persepsi resiko, persepsi keuntungan, persepsi control perilaku ABSTRACT This research aimed to examine the perceptions of taxpayers in applying the Annual Tax Return e-Filing system with the approach of Decomposed Theory of Planned Behavior (DTPB) model by Taylor and Todd (1995). This research is the development of the model used by Lee (2009), Azmi and Bee (2010), and Rana et al. (2015). The data of this research were collected using a survey method. The sample of this research was individual taxpayers in Malang City (Indonesia) who have been using the Annual Tax Return (SPT) e-Filing system. A total of 83 data were analyzed using SPSS version 23.0. The results showed that the taxpayers' perceived usefulness, perceived benefit, and perceived behavioral control had an effect on behavioral interest or intention to use the e-Filing system. Meanwhile, the taxpayers' perceived ease of use and perceived risk had no effect on the behavioral interest or intention to use the e-Filing system. It indicates that most taxpayers in Malang City have felt comfortable and accepted the presence of new technology in the world of taxation, especially in the reporting of Annual Tax Return. The tendency of taxpayers in Malang City to use the e-Filing system is not based on the perceived ease of use of the facility but rather due to the usefulness and need for such a facility in reporting tax return online, so taxpayers perceive that the e-Filing system does not or will not pose a risk in its use. Keywords: Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), Decomposed Theory of Planned Behavior (DTPB), e-Filing system, behavioral interest, perceived usefulness, perceived ease of use, perceived risk, perceived benefit, perceived behavioral control