ANALISIS APLIKASI PAJAK (E-FILLING DAN E-BILLING) BERBASIS TECHNOLOGY ACCEPTANCE MODEL (TAM)
Abstrak
Pandemi Covid-19 mempengaruhi perekonomian di Indonesia sehingga pemerintah bergantung pada pajak sebagai sumber utama pendapatan nasional untuk melanjutkan pembangunan negara. Tujuan penelitian yaitu mengetahui perspektif user yaitu wajib pajak terhadap aplikasi pajak (e-filling dan e-billing) dengan technology acceptance model (TAM). Populasi penelitian ini adalah dosen mata kuliah perpajakan pada Universitas Islam di Kota Makassar sebagai wajib pajak (WP) yang berjumlah 96 orang sehingga seluruh jumlah populasi juga dijadikan sebagai sampel penelitian. Teknik pengumpulan data yaitu kuesioner melalui e-mail dan google form. Analisis data menggunakan aplikasi Smart PLS dengan pengujian hipotesis yaitu model structural atau inner model. Hasil penelitian menjelaskan pendapat wajib pajak terhadap aplikasi digitalisasi pajak yaitu memiliki pengaruh positif dari hasil analisis inner model dengan nilai original sampel yang menjelaskan hasil positif.
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