Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, dan Persepsi Risiko terhadap Keputusan Penggunaan Coretax di Kota Malang
Abstract
The use of information technology-based taxation systems such as the Coretax application is an important strategy in facilitating tax reporting and payment. The purpose of this study was to determine the effect of perceived usefulness, perceived convenience, and perceived risk on the decision to use Coretax in Malang City. The research location is in Malang City. The time used was from March to July 2025. The number of samples was 87 respondents. the data was analyzed with SPSS 27. The results of this study indicate that perceived usefulness and perceived convenience have an effect on usage decisions, while perceived risk has no effect on usage decisions. Future researchers are advised to expand the research area outside Malang City, it is hoped that it will increase corporate taxpayer research respondents. and further researchers can add other variables.
Keywords: Coretax usage decision, perceived usefulness, perceived convenience, and perceived risk.
Full Text:
PDFReferences
Ahmad, A. W. (2025). Pengaruh kualitas layanan, persepsi risiko, persepsi kepercayaan terhadap penggunaan sistem pajak elektronik di kota batam. 2(2), 43–50.
Ahmad, & Dasuki. (2023). Modernisasi Sistem Administrasi Perpajakan dan Pelayanan Fiskus Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi. Journal of Innovation in Management, Accounting and Business, 2(2), 68–77. https://doi.org/10.56916/jimab.v2i2.386
Akhadi. (2023). Analisis efektivitas dan efisiensi pemungutan pajak di indonesia. E-Jurnal Akuntansi TSM, 3(2). https://doi.org/10.34208/ejatsm.v3i2.2120.
Amalia, Hidayat, & Ningrum. (2024). Pengaruh pengetahuan perpajakan, modernisasi sistem administrasi, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan di kelurahan padurenan. SENTRI: Jurnal Riset Ilmiah, 3(3), 1626-1636. https://doi.org/10.5568.
Assael. (2001). Consumer behavior. New York: ThomsonLearning.
Davis. (1989a). Perceived Usefulness, Perceived Ease of Use, and Acceptance of Information System Technology. Management Information Systems Quarterly, 13(3), pp: 319- 339.
Davis, F. D. (1989b). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology.
Ermawati, N., & Delima, Z. M. (2022). Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Kegunaan, dan Pengalaman Terhadap Minat Wajib Pajak Menggunakan Sistem E-Filing. Jurnal Akuntansi Indonesia, 5(2), 163–174. http://jurnal.unissula.ac.id/index.php/jai/article/view/895/731
Harris, & Goode. (2004). The four levels of loyalty and the pivotal role of trust: A study of online service dynamics. Journal of Retailing, Vol. 80, pp. 139–158.
Riyadi, Setiawan, & Alfarago. (2021). Pengaruh kepatuhan wajib pajak, pemeriksaan pajak, dan pemungutan pajak terhadap penerimaan pajak penghasilan badan. Jurnal Riset Akuntansi &Amp; Perpajakan (JRAP), 8(02), 57-67. https://doi.org/10.35838/jrap.2021.008.02.16.
Saragih, & Rusdi. (2022). Pengaruh sistem perpajakan, pengetahuan perpajakan, tarif pajak dan sanksi perpajakan terhadap perilaku penggelapan pajak pada wajib pajak di kantor pelayanan pajak (kpp) pratama serpong. Economic, Accounting, Management.
Setyawati, R. E. (2020). Pengaruh Perceived usefullness , perceived Ease of Use terhadap Behavioral Intentio to Use dengan Atittude Towards Using Sebagai Variabel Intervening.
Sijabat, R. (2020). Analysis of e-Government Services : A Study of the Adoption of Electronic Tax Filing in Indonesia. 179–197. https://doi.org/10.22146/jsp.52770
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived Ease of Use , Perceived Usefulness , Perceived Security and Intention to Use E-Filing : The Role of Technology Readiness *. 7(9), 537–547. https://doi.org/10.13106/jafeb.2020.vol7.no9.537
Urnika, A., & Khasanah, I. (2023). Analisis Pengaruh Kepercayaan, Persepsi Risiko, Dan E-Service Quality Terhadap Keputusan Pembelian Di Lazada Dengan Minat Beli Sebagai Variabel Intervening. Diponegoro Journal of Management, 12(1), 1–11. http://ejournal-s1.undip.ac.id/index.php/dbr
Venkatesh., & Davis. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, Vol. 46, pp. 186-204.
Zulma. (2020). Pengaruh pengetahuan wajib pajak, administrasi pajak, tarif pajak dan sanksi perpajakan terhadap kepatuhan pajak pada pelaku usaha umkm di indonesia. Ekonomis: Journal of Economics and Business, 4(2), 288. https://doi.org/10.33087/ekonomis.v4i2.170.
Refbacks
- There are currently no refbacks.
e_Jurnal Ilmiah Riset Akuntansi is indexed by:
