Pengaruh Appearance dan Individualism terhadap Penggunaan E-filing dengan Kepuasan Pengguna sebagai Variabel Intervening (Studi Empiris pada Wajib Pajak UMKM di Provinsi Bengkulu)

Afrizal Tahar, Alya Jilan Sabiqoh, Nisa Ilmiati, Demelia Wulandari

Abstract


Latar Belakang:

Adanya penggunaan teknologi melalui sistem elektronik diharapkan dapat mempersingkat birokrasi yang dapat meningkatkan efisiensi waktu dan mengurangi biaya dalam melaporkan SPT pajak. Dalam beberapa tahun terakhir, sektor UMKM telah berhasil menjadi penopang ekonomi di negara Indonesia. Di Indonesia terdapat 60 juta pelaku Usaha Mikro Kecil Menengah (UMKM), namun kontribusi UMKM dalam membayar dan melaporkan pajak masih sangat minim.

Tujuan:

Penelitian ini bertujuan untuk menganalisis pengaruh appearance, dan individualism terhadap penggunaan E-Filing dengan kepuasan pengguna sebagai variabel intervening.

Metode Penelitian:

Penelitian ini merupakan penelitian kuantitatif menggunakan data primer yang dikumpulkan dari Wajib Pajak UMKM di Provinsi Bengkulu dengan teknik pengambilan sample yaitu purposive sampling. Penelitian dilakukan pada 150 Wajib Pajak (UMKM) pada 10 kabupaten di Provinsi Bengkuluyang kemudian diuji dengan alat analisis SEM-PLS melalui aplikasi SmartPLS versi 3.3.2.

Hasil Penelitian:

Hasil penelitian menunjukkan bahwa appearance, individualism, dan kepuasan pengguna berpengaruh secara signifikan terhadap penggunaan e-Filing. Sementara itu, kepuasan pengguna juga memediasi hubungan appearance dan individualism terhadap penggunaan e-Filing.

Keterbatasan Penelitian:

Responden pada penelitian hanya WP UMKM yang telah menggunakan e-Filing dan hanya mengambil UMKM yang ada di Provinsi Bengkulu.

Keaslian/Novelty Penelitian:

Penelitian ini merupakan kompilasi dari penelitian terdahulu dengan menambahkan kepuasan pengguna sebagai variable intervening.


Keywords


E-Filing; Pajak; Wajib Pajak UMKM; Appearance; Individualism; Kepuasan Pengguna

Full Text:

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References


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DOI: https://doi.org/10.18196/rabin.v5i1.11693

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