Efektivitas Penggunaan E-Bupot 23/26

Abstract

This study aims to analyze the influence of the variables of quality system and user satisfaction on the effectiveness of use e-Bupot 23/26 with taxation understanding as a moderating variable by testing hypotheses that have been formulated previously. This type of research is descriptive with a quantitative approach. This study uses primary data with distributed questionnaire to corporate taxpayers who are registered with Tax Office of Central Jakarta and the sample were 69 respondents using convenience sampling. The analytical method used is Multiple Regression with statistic tools SPSS. The results of this study indicate that quality system have a positive effect and user satisfaction not have a positive effect on the effectiveness of use e-Bupot 23/26. The taxation understanding can not strengthen positive effect quality system and user satisfaction on the effectiveness of use e-Bupot 23/26. Penelitian ini bertujuan untuk menganalisis pengaruh variable kualitas sistem dan kepuasan pengguna terhadap efektivitas penggunaan e-Bupot 23/26 dengan pemahaman perpajakan sebagai variabel moderasi dengan melalui pengujian hipotesis yang telah dirumuskan sebelumnya. Jenis penelitian ini deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan data primer yaitu menyebarkan kuesioner kepada wajib pajak badan yang terdaftar di KPP Madya Jakarta Pusat dan sample sebanyak 69 responden dengan cara convenience sampling. Metode analisis yang digunakan adalah Regresi Berganda dengan alat uji software SPSS. Hasil penelitian ini menunjukkan bahwa kualitas sistem berpengaruh positif dan kepuasan pengguna tidak berpengaruh positif terhadap efektivitas penggunaan e-Bupot 23/26. Untuk pemahaman perpajakan tidak dapat memperkuat pengaruh positif kualitas system dan kepuasan pengguna terhadap efektfitas penggunaan e-Bupot 23/26.

Enhancing Tax Compliance Through Digital Transformation: Evidence From Corporate Taxpayers' Usage of E-Bupot

“…This research complimented several previous research results on the effectiveness and usefulness of technology-based features developed by DGT in improving taxpayer compliance (Cahyani et al, 2021;Karina et al, 2022;Subagiyo et al, 2023;Tita et al, 2022). Moreover, research also showed the existence of the Technology Acceptance Model (TAM) in the use of information technology, in this case E-Bupot.…”

“…This convenience was certainly able to increase taxpayer compliance in making tax payments. In the context of taxpayers withholding/collecting taxes, the technological transformation used was in the form of E-Bupot (Lee, 2016;Iltizama, 2022;Karina et al, 2022). It provided convenience and data integration for taxpayers in withholding/ collecting taxes.…”

Pengaruh Kualitas Sistem e-Bupot Unifikasi terhadap Kepuasan Pengguna dalam Pelaporan SPT Masa (PIECES Framework)

“…Namun, berdasarkan penelitian terdahulu ditemukan beberapa kendala yang dihadapi ketika menerapkan aplikasi e-Bupot PPh 23/26. Menurut Taha (2022) server e-Bupot PPh 23/26 masih seringkali down ataupun eror saat menginput data [3]. Penelitian serupa yang dilakukan oleh Karina & Simajuntak (2022) menyatakan bahwa aplikasi e-Bupot PPh 23/26 masih belum maksimal karena aplikasi masih seringkali eror saat mengimpor dan mengunggah data.…”

Technology Acceptance Model: Determinans Actual System Use Of E-Bupot Unification Applications

“…However, please consider that the success of using a new system will depend on one's perception of the system. Karina & Simanjuntak (2022) research shows that taxpayers consider that the features available on e-Bupot 23/26 are still not optimal because they have yet to be able to provide convenience in fulfilling tax obligations, as indicated by the low results of user satisfaction for using the application. There is a change in making proof of withholding and submitting Periodic Income Tax Returns using the e-Bupot Unification application, which will raise perceptions of the use of the application.…”

“…Based on these limitations, further research is expected to develop this research by expanding the scope of research, for example, by researching all KPPs in the DKI Jakarta area so that the research results can be more generalizable. Second, future research should add supporting variables such as combining the TAM model with Delone and Mclean's theory, namely system quality variables and user satisfaction as in research Karina and H Simanjuntak (2022) so that the research results can be used as a basis for determining service development strategies in the future.…”