Analysis of Factors That Affecting on Use E-Bupot 23/26
Abstract
The e-Bupot 23/26 application is used to make evidence of withholding and reporting Income Tax Article 23/26. There are many factors that affect the use of the application. This study aims to examine and analyze the effect of perceived usefulness, ease of use, and behavior control on the use of e-Bupot 23/26 at the North Makassar Pratama Tax Service Office. This study uses a quantitative approach through a questionnaire. There are 50 samples analyzed with multiple linear analysis model. The results showed that perceived usefulness had a positive and significant effect on the use of e-Bupot 23/26. However, perceived ease of use and perceived behavior control have no effect on the use of e-Bupot 23/26 due to the use of the application, which is still only for most taxpayers.
Downloads
References
Aryani, R., Titiek, H., dan Prayitno, B. 2018. “The Effect of Perception of Use, Ease, Security and Confidentiality to Use Efiling (Study in The Tax Office Pratama Raba Bima)” International Journal of Scientific Research and Management, 6 (4), 294-304.
Direktorat Jenderal Pajak. 2020. Keputusan Direktur Jenderal Pajak Nomor KEP-368/PJ/2020 tentang Penetapan Pemotong Pajak Penghasilan Pasal 23 dan/atau Pasal 26 yang Diharuskan Membuat Bukti Pemotongan dan Diwajibkan Menyampaikan Surat Pemberitahuan Masa Pajak Penghasilan Pasal 23 dan/atau Pasal 26 Berdasarkan Peraturan Direktur Jenderal Pajak Nomor PER-04/PJ /2017. Jakarta.
Jumnawati., Fadilah, N., dan Hamzah, A. 2020. “Pengaruh Pengetahuan Teknologi, Persepsi Kemudahan dan Kesulitan Terhadap Penggunaan E-Billing”. Center Of Economic Student Journal, 3 (1), 17-31.
Kasiram, M. 2008. Metode Penelitian Kuantitatif-Kualitatif. Malang: UIN Malang Press.
Kementerian Keuangan Republik Indonesia. 2020. “APBN 2020 Akselerasi Daya Saing Melalui Inovasi Dan Penguatan Kualitas Sumber Daya Manusia”. Available on https://www.kemenkeu.go.id/apbn2020. [accessed 07 Desember 2020].
Lathifa, D. 2019. “Serba-Serbi e-Bupot, Aplikasi Resmi untuk Bukti Pemotongan”. Avaliable on https://www.online-pajak.com/tentang-bukti-potong/e-bupot-bukti-potongan-elektronik-pajak. [accessed 11 Desember 2020].
Lie, I. dan Arja, S. 2013. “Faktor- Faktor Yang Memengaruhi Minat Perilaku Wajib Pajak Untuk Menggunakan E-Filing”. Tax & Accounting Review, 3 (2), 147-162.
Maulida, R. 2020. “Aplikasi e-Bupot OnlinePajak & Cara Membuat Bukti Potong”. Avaliable on https://www.online-pajak.com/tips-bukti-potong/mengenal-e-bupot-onlinepajak. [accessed 07 Desember 2020].
Nurhayati dan Kusmuryanto. 2017. “Factors Affecting Taxpayers’ Satisfaction of E-Billing System Users”. Accounting Analysis Journal, 6 (2), 148-159.
Nurillah, S.A. dan Neni, S. 2018. “Compliance Cost Analysis in Post Implementation of Electronic Withholding Tax Slip (Study on E-Bupot Phase I User Taxpayers)” dalam 2nd International Conference on Administrative Science, Policy and Governance Studies. Jakarta: FIA UI Press.
Resmi, S. 2018. Perpajakan Teori & Kasus Edisi 10 Buku 1. Jakarta: Salemba Empat.
Rosdiana, H. dan Edi, S.I. 2012. Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia. Jakarta: Rajawali Pers.
Sekaran, U. 2016. Research Methods for Business 7th Edition. United Kingdom: Wiley.
Susanto, N.A. 2011. Analisis Perilaku Wajib Pajak Terhadap Penerapan Sistem E-Filing Direktorat Jenderal Pajak. Tesis. Jakarta: Fakultas Ekonomi Universitas Indonesia.
Tahar, A., Hosam, A.R., Hafiez, S., dan Wahyu, E.P. 2020. “Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness”. Journal of Asian Finance, Economics and Business, 7 (9), 537–547.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 AFEBI Accounting Review
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
