INDRIANI, RETNO (2019) ANALISIS PENGARUH PENGETAHUAN TERHADAP PENERAPAN SISTEM E-FILING DALAM PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM)(Studi Kasus di KPP Pratama Kebon Jeruk Dua Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of factual, conceptual, procedural knowledge on the application of the e-Filing system and its impact on actual use. The object of the study is an Individual Taxpayer who uses the e-Filing system in reporting Annual Tax Returns. Technique of collected data of this research is done by spreading of questioner. Questioner were distributed to individual taxpayers as many as 100 questioner and the 100 questioner were empty and complete. Then the respondent’s answers were analyzed with a stastistic assessment of SEM-PLS version 3.2.7. The results of this study indicate that factual knowledge variables have a significant effect on the application of e-Filing system, conceptual knowledge has no significant effect on the application of e-Filing system, procedural knowledge has a significant effect on the application of e-Filing system, the application of e- Filing system has a significant effect on actual use. Key word : Knowledge, Implementation System e-Filing, Actual System Usage, TAM (Technology Acceptance Model), PLS Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan faktual, konseptual, prosedural terhadap penerapan sistem e-Filing dan dampaknya terhadap penggunaan senyatanya. Objek penelitian ini adalah Wajib Pajak Orang Pribadi yang menggunakan sistem e-Filing dalam pelaporan SPT Tahunan. Teknik pengumpulan data penelitian ini dilakukan dengan cara penyebaran kuesioner. Kuesioner dibagikan kepada Wajib Pajak Orang Pribadi sebanyak 100 kuesioner dan sebanyak 100 kuesioner yang dikembalikan dan diisi dengan lengkap. Kemudian jawaban responden dianalisis dengan menggunakan statistik SEM dengan penaksiran SmartPLS 3.2.7. Hasil penelitian ini menunjukkan bahwa variabel pengetahuan faktual berpengaruh signifikan terhadap penerapan sistem e-Filing, pengetahuan konseptual berpengaruh tidak signifikan terhadap penerapan sistem e-Filing, pengetahuan prosedural berpengaruh signifikan terhadap penerapan sistem e- Filing, penerapan sistem e-Filing berpengaruh signifikan terhadap penggunaan senyatanya. Kata Kunci : Pengetahuan, Penerapan Sistem e-Filing, Penggunaan Senyatanya, TAM (Technology Acceptance Model), PLS.
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