Penerapan TAM dengan Penambahan Variabel Trust dan Risk untuk Mengukur Penerimaan Aplikasi OnlinePajak

Wulan Tri Lestari; Edy Suharto

doi:10.14710/jmasif.11.2.34872

DOI: https://doi.org/10.14710/jmasif.11.2.34872

Penerapan TAM dengan Penambahan Variabel Trust dan Risk untuk Mengukur Penerimaan Aplikasi OnlinePajak

*Wulan Tri Lestari - Departemen Ilmu Komputer / Informatika, Universitas Diponegoro, Indonesia

Edy Suharto - Departemen Ilmu Komputer / Informatika, Universitas Diponegoro, Indonesia

Published: 17 Nov 2020.

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Abstract

OnlinePajak adalah sebuah aplikasi e-filing yang digunakan untuk menghitung nominal pajak, melakukan pembayaran pajak, dan melaporkan pembayaran pajak. Pengguna aplikasi OnlinePajak belum terlalu banyak. Penelitian ini dilakukan untuk mengukur penerimaan aplikasi OnlinePajak. Model yang digunakan pada penelitian ini adalah model Technology Acceptance Model (TAM) dengan penambahan variabel trust dan risk. Model tersebut diterapkan pada 150 sampel dengan menggunakan Partial Least Square (PLS) untuk menguji model konseptual. Data diperoleh melalui penyebaran kuesioner secara offline kepada Wajib Pajak dalam periode waktu yang berbeda. Terdapat enam variabel yang digunakan dalam penelitian ini, yaitu persepsi kegunaan, persepsi kemudahan penggunaan, niat untuk menggunakan, penggunaan sistem, kepercayaan, dan risiko. Hasil yang diperoleh adalah persepsi kegunaan dan persepsi kemudahan penggunaan memiliki pengaruh yang signifikan terhadap niat untuk menggunakan aplikasi OnlinePajak. Variabel trust memiliki pengaruh signifikan terhadap niat untuk menggunakan aplikasi OnlinePajak. Di sisi lain, risiko tidak memiliki pengaruh signifikan terhadap niat untuk menggunakan aplikasi OnlinePajak. Variabel trust memiliki nilai t-statistics yang lebih besar dari nilai t-table (1,96) yaitu 2,468 sedangkan variabel risk memiliki nilai t-statistics sebesar 0,791 sehingga hipotesis tidak diterima

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Keywords: trust, risk, OnlinePajak, e-filing, TAM

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Section: Research Article

In Vol 11, No 2 (2020): JURNAL MASYARAKAT INFORMATIKA

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