Analisis Penerimaan E-Billing System Berbasis Technology Acceptance Model (Tam) (Studi Pada Wajib Pajak di KPP Pratama Salatiga)

Abstract

Penelitian ini diharapkan dapat memberikan gambaran bagaimana penerimaan e-billing system pada wajib pajak yang terdaftar di KPP Pratama salatiga dengan menggunakan e-billing system. Hasil penelitian ini dapat digunakan untuk evaluasi terhadap penerapan e-billing system. Penelitian ini bersifat kuantitatif, sedangkan data yang digunakan merupakan data primer yang diperoleh secara langsung oleh penulis. Hasil penelitian ini menunjukkan persepsi kemudahan e-billing berpengaruh positif terhadap persepsi kegunaan e-billing, persepsi kegunaan e-billing berpengaruh positif terhadap sikap penggunaan ebilling, persepsi kemudahan e-billing berpengaruh terhadap sikap penggunaan ebilling, sikap penggunaan e-billing berpengaruh positif terhadap minat perilaku penggunaan e-billing, persepsi kegunaan tidak berpengaruh positif terhadap minat perilaku penggunaan e-billing, minat perilaku penggunaan e-billing berpengaruh positif terhadap penggunaan senyatanya e-billing.

The research could give a description about the acceptance of e-billing system on the tax payers registered in KPP Pratama Salatiga by using e-billing system. The result of this study can be used to evaluate the acceptance ofe-billing system. This study applied the quantitative method with the primary data that were directly collected by the writer. The results of this study show that the perceived ease of use e-billing has been positively influential toward the perceived usefulness of e-billing, the perceived usefulness of e-billing has been positively influential toward the attitude toward using of e-billing, the perceived ease of use of e-billing has been positively influential toward the attitude toward using of e-billing, the attitude toward using of e-billing has been positively influential toward the behavioral intention using of e-billing, the perceived usefulness has not been positively influential toward the behavioral intention and the behavioral intention of e-billing has been positively influential toward the actual use of e-billing.