Pengaruh Perceived Usefulness dan Perceived Ease of Use Terhadap Keinginan Wajib Pajak Orang Pribadi Untuk Menggunakan e-Billing Pajak Versi 2 - Fransiskus Peter Livianto (Jurnal Akuntansi Bisnis, 2018)
The release of tax e-billing version 2 by the Directorate General of Taxes certainly got the pros and cons of the users. Any change of a certain system is not necessarily accepted by its users. In this case the conventional tax payment system is a paper-based Tax Payment Slip into a more modern Electronic Tax Payment Slip. Various factors can affect a person in the use of a technology, therefore this research would like to examine the factors that might affect the desire of individual taxpayers in the Cirebon City to use the tax e-billing version 2. This study uses the theory of Davis F.D is the Technology Acceptance Model (TAM) this theory is very popular in research about the user perception of technology acceptance. In this study used two independent variables, first is perceived usefulness and the second is perceived ease of use and the dependent variable is behavioral intention to use.The study was conducted by spreading 500 questionnaires to Taxpayer in Cirebon City, and obtained valid questionnaires as many as 435 pieces. The questionnaire obtained will then be tested by means of regression test. In this study perceived usefulness and perceived ease of use significantly affect the desire of individual taxpayers to use the tax e-billing version 2. Abstrak Berbagai faktor dapat mempengaruhi seseorang dalam penggunaan sebuah teknologi, maka dari itu penelitian ini ingin menguji faktor-faktor yang mungkin saja mempengaruhi keinginan Wajib Pajak Orang Pribadi di lingkup Kota Cirebon untuk menggunakan e-billing pajak versi 2. Penelitian ini menggunakan teori dari Davis F.D yaitu Technology Acceptance Model (TAM) yang sangat populer dalam penelitian tentang persepsi pengguna terhadap penerimaan teknologi. Dalam penelitian ini digunakan 2 variabel independen, yaitu perceived usefulness (persepsi kebermanfaatan) dan perceived ease of use (persepsi kemudahan dalam penggunaan) serta variabel dependennya behavioral intention to use (keinginan untuk menggunakan).Penelitian dilakukan dengan menyebar 500 buah kuesioner kepada Wajib Pajak Orang Pribadi yang terdaftar di Kota Cirebon, dan didapatkan kuesioner yang sah sebanyak 435 buah. Kuesioner yang diperoleh selanjutnya akan diuji dengan alat uji regresi. Dalam penelitian ini perceived usefulness dan perceived ease of use secara signifikan mempengaruhi keinginan Wajib Pajak Orang Pribadi untuk menggunakan e-billing pajak versi 2.