Analisis Kepatuhan Wajib Pajak terhadap Penggunaan E-Filing dengan Pendekatan Technology Accetance Model (TAM) di Wilayah Blitar
DOI:
https://doi.org/10.35870/jemsi.v11i3.3992Keywords:
Perceived Usefulness, Perceived Ease of Use, Use of E-Filing, Taxpayer ComplianceAbstract
This study aims to explain the relationship between perceived usefulness and ease of use on the influence of taxpayer compliance using the E-Filing application. In addition, this study also evaluates the role of using the E-Filing application as an intervening variable between perceived usefulness and perceived ease of use on taxpayer compliance. This research method uses a quantitative approach by distributing questionnaires to Taxpayers via Google Form containing statements of agreement or disagreement with the statements in the questionnaire. The questionnaire was distributed to Taxpayers who had used the E-Filing tax application system in the Blitar area. Data were analyzed using IBM SPSS 26 and IBM AMOS 20. The results of this study are expected to provide an understanding of tax application users and provide knowledge for application developers about the factors that must be developed in the application to make it easier to accept and use.
Downloads
References
Agung, A., & Tanamal, R. (2021). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kepuasan, Kualitas Sistem, dan Pemahaman Wajib Pajak Terhadap Minat Wajib Pajak Orang Pribadi (WPOP) Dalam Penggunaan E-Filing. Teknika, 10(2), 128-136. https://doi.org/10.34148/teknika.v10i2.368.
Biduri, S., Hermawan, S., & Khasanah, L. (2021). Kepatuhan Wajib Pajak sebagai Pemoderasi Pengaruh Technology Acceptance Model terhadap Penggunaan Sistem E–Filling. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(01), 28-36.
Fristiani, N., & Dianawati, E. (2023). Analisis Kasus Rafael Alun Trisambodo Terhadap Kepatuhan Pelaporan SPT Tahun Pajak 2022. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 8(2), 188-200. https://doi.org/10.51289/peta.v8i2.737.
Karwur, J. M., Sondakh, J. J., & Kalangi, L. (2020). Pengaruh sikap terhadap perilaku, norma subyektif, kontrol perilaku yang dipersepsikan dan kepercayaan pada pemerintah terhadap kepatuhan wajib pajak orang pribadi dengan niat sebagai variabel intervening (Survey pada KPP Pratama Manado). JURNAL RISET AKUNTANSI DAN AUDITING" GOODWILL", 11(2). https://doi.org/10.35800/jjs.v11i2.30417.
Mulyani, H. T. S., & Manullang, R. R. (2022). ANALISIS PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN DAN KEAMANAN TERHADAP PENGGUNAAN E-FILING (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA PANGKALPINANG). Jurnal Akuntansi Bisnis Dan Keuangan, 9(2), 64-70.
Natalia, K., Ompusunggu, A. P., & Sarwono, J. (2019). PENGARUH PERSEPSI KEGUNAAN DAN PERSEPSI KEMUDAHAN TERHADAP PENGGUNAAN E-FILING DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA GAMBIR TIGA (SURVEI PADA KPP PRATAMA GAMBIR TIGA PERIODE APRIL-JULI. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 3(1), 186-197.
PAJAK, P. (2018). Sistem informasi, keuangan, auditing dan perpajakan. Jurnal SIKAP Vol, 3(1), 64.
Purwiyanti, D. W., & Laksito, H. (2020). Pengaruh persepsi kemudahan, kebermanfaatan dan kepuasan penggunaan e-filing terhadap kepatuhan wajib pajak orang pribadi (Studi pada KPP Pratama Candisari Semarang). Diponegoro Journal of Accounting, 9(2).
Putra, I. S. (2024). Transformasi Digital Dalam Sistem Informasi Akuntansi Optimalisasi Kepuasan Pengguna Sistem Informasi. Deepublish.
Saputri, K. D., & Cahyono, T. D. (2022). Pengaruh Kualitas sistem e-filing, persepsi kemudahan, dan pemahaman internet terhadap kepatuhan wajib pajak pada KPP Pratama Sumbawa Besar. Journal of Accounting, Finance, and Auditing, 4(01), 13-26.
Sari, G. E., Atichasari, A. S., & Ristiyana, R. (2023). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kepuasan Pengguna Dan Kesiapan Teknologi Informasi Terhadap Penggunaan E-Filing. Jurnal Lentera Akuntansi, 8(1), 273-286.
Sinaga, I., Akadiati, V. A. P., & Purwanti, A. S. M. (2022). Persepsi Kemudahan, Kebermanfaatan dan Kepatuhan Wajib Pajak Terhadap Penggunaan E-filling. Jurnal Pemberdayaan Ekonomi, 1(1), 25-33.
Widyaningsih, D. R., & Siringoringo, W. (2021). Pengaruh kemudahan dan pemahaman penggunaan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi dalam melaporkan spt tahunan di kabupaten Bekasi. Ekonomi & Bisnis, 20(1). https://doi.org/10.32722/eb.v20i1.4059.
Yulianti, F. (2021). Pendahuluan-pengertian Pajak Dan Unsur2nya.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Diva Susanti, Nosilia Fristiani
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
