Dilema Kemudahan & Risiko
Keywords:
kemudahan, risiko, adopsi, e-fillingAbstract
Perkembangan teknologi memungkinkan semua layanan bisa menjadi lebih mudah, cepat, bermanfaat, dan nyaman, meski di sisi lain tidak bisa terlepas dari ancaman risiko. Terkait hal ini e-filling (pelaporan pajak online) memberi kemudahan, kecepatan, dan kemanfatan bagi wajib pajak, tetapi di sisi lain tidak bisa mengabaikan adanya risiko. Tujuan riset yaitu menguji dualisme kemudahan dan risiko layanan e-filling melibatkan 100 wajib pajak di Solo menggunakan analisis regresi. Hasil analisis membuktikan dualisme kemudahan dan risiko dari layanan e-filling yang kemudian menjadi acuan untuk penelitian lebih lanjut dan juga kepentingan generalisasinya
References
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Bhuasiri, W., Zo, H., Lee, H., dan Ciganek, A. P. (2016). User Acceptance of E-Government Services: Examining an E-Tax Filing and Payment System in Thailand. Information Technology for Development. 22(4): 672-695.
Blaufus, K. , Hechtner, F., dan Möhlmann, A. (2017). The Effect of Tax Preparation Expenses for Employees: Evidence from Germany. Contemporary Accounting Research. 34(1): 525-554.
Carter, L., Shaupp, L. C., Hobbs, J., dan Campbell, R. (2011). The Role of Security and Trust in the Adoption of Online Tax Filing. Transforming Government: People, Process and Policy. 5(4): 303-318.
Chaouali, W., Yahia, I. Ben, Charfeddine, L., dan Triki, A. (2016). Understanding Citizens’ Adoption of E-Filing in Developing Countries: An Empirical Investigation. Journal of High Technology Management Research. 27(2): 161-176.
Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., dan Yen, D. C. (2015). Factors Affecting Online Tax Filing - An Application of the IS Success Model and Trust Theory. Computers in Human Behavior. 43: 251-262.
Chiang, B., dan Limato, J. (2017). The Use of Technology in Tax Preparation: A Closer Examination of Electronic Filing and Filing Errors. The Journal of Corporate & Finance. 28(3): 47-60.
Elgin, C., dan Solis-Garcia, M. (2015). Tax Enforcement, Technology, and the Informal Sector. Economic Systems. 39(1): 97-120.
Gwaro, O.T., Maina, K., dan Kwasira, J. (2016). Influence of Online Tax Filing on Tax Compliance among Small and Medium Enterprises in Nakuru Town, Kenya. IOSR Journal of Business and Management (IOSR-JBM). 18(10): 82-92.
Hakim, A. dan Putra, Y.M. (2019). Intensity of Taxpayers Using E-Filing (Empirical Testing of Taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi). EPRA International Journal of Multidisciplinary Research (IJMR). 5(7): 154-163.
Haryani, S,, Motwani, B., dan Matharu, S.K. (2015). Behavioral Intention of Taxpayers towards Online Tax Filing in India: An Empirical Investigation. Journal of Business & Financial Affairs. 4(1): 1-5.
Hoxby, C. M. (2018). Online Postsecondary Education and the Higher Education Tax Benefits: An Analysis with Implications for Tax Administration. Tax Policy and the Economy. 32(1): 45-106.
Ilias, A., Suki, N.M., Yasoa’, M.R., dan Rahman, R.A. (2008). A Study of Taxpayers’ Intention in Using E-Filing System: A Case in Labuan F.Ts. Computer and Informaiton Science. 1(2): 110-119.
Ilias, A., Razak, M.Z.A., dan Yasoa’, M.R. (2009). Taxpayers’ Attitude in Using E-Filing System: Is There Any Significant Difference Among Demographic Factors. Journal of Internet Banking and Commerce. 14(1): 1-13.
Karpagavalli, V. (2017). E-Filing of Income Tax Returns. Indian Journal of Computer Scince. 2(5): 19-26.
Messacar, D. (2017). Big Tax Data and Economic Analysis: Effects of Personal Income Tax Reassessments and Delayed Tax Filing. Canadian Public Policy. 43(3): 261-283
Natasya, Tandililing, E.M., Angelus, M., dan Kevin (2019). Tax E-Filing System Acceptance Level on The Taxation Compliance: An Application Of The Utaut Approach. Journal The WINNERS. 20(1): 33-47.
Sikka, P. (2018). Combating Corporate Tax Avoidance by Requiring Large Companies to File Their Tax Returns. Journal of Capital Markets Studies. 2(1): 9-20.
Tambun, S. dan Kopong, Y. (2017). The Effect of E-Filing on The of Compliance Individual Taxpayer, Moderated by Taxation Socialization. South East Asia Journal of Contemporary Business, Economics and Law. 13(1): 45-51.
Veeramootoo, N., Nunkoo, R., dan Dwivedi, Y. K. (2018). What Determines Success of an E-Government Service? Validation of an Integrative Model of E-Filing Continuance Usage. Government Information Quarterly. 35(2): 161-174.
Yefni,. Murniati, S., Zifi, M.P., dan Yuliantoro, H.R. (2018). What are The Motivation of Taxpayers in using E-Filing Information System? Jurnal Akuntansi Multiparadigma. 9(3): 510-525.
Bhuasiri, W., Zo, H., Lee, H., dan Ciganek, A. P. (2016). User Acceptance of E-Government Services: Examining an E-Tax Filing and Payment System in Thailand. Information Technology for Development. 22(4): 672-695.
Blaufus, K. , Hechtner, F., dan Möhlmann, A. (2017). The Effect of Tax Preparation Expenses for Employees: Evidence from Germany. Contemporary Accounting Research. 34(1): 525-554.
Carter, L., Shaupp, L. C., Hobbs, J., dan Campbell, R. (2011). The Role of Security and Trust in the Adoption of Online Tax Filing. Transforming Government: People, Process and Policy. 5(4): 303-318.
Chaouali, W., Yahia, I. Ben, Charfeddine, L., dan Triki, A. (2016). Understanding Citizens’ Adoption of E-Filing in Developing Countries: An Empirical Investigation. Journal of High Technology Management Research. 27(2): 161-176.
Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., dan Yen, D. C. (2015). Factors Affecting Online Tax Filing - An Application of the IS Success Model and Trust Theory. Computers in Human Behavior. 43: 251-262.
Chiang, B., dan Limato, J. (2017). The Use of Technology in Tax Preparation: A Closer Examination of Electronic Filing and Filing Errors. The Journal of Corporate & Finance. 28(3): 47-60.
Elgin, C., dan Solis-Garcia, M. (2015). Tax Enforcement, Technology, and the Informal Sector. Economic Systems. 39(1): 97-120.
Gwaro, O.T., Maina, K., dan Kwasira, J. (2016). Influence of Online Tax Filing on Tax Compliance among Small and Medium Enterprises in Nakuru Town, Kenya. IOSR Journal of Business and Management (IOSR-JBM). 18(10): 82-92.
Hakim, A. dan Putra, Y.M. (2019). Intensity of Taxpayers Using E-Filing (Empirical Testing of Taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi). EPRA International Journal of Multidisciplinary Research (IJMR). 5(7): 154-163.
Haryani, S,, Motwani, B., dan Matharu, S.K. (2015). Behavioral Intention of Taxpayers towards Online Tax Filing in India: An Empirical Investigation. Journal of Business & Financial Affairs. 4(1): 1-5.
Hoxby, C. M. (2018). Online Postsecondary Education and the Higher Education Tax Benefits: An Analysis with Implications for Tax Administration. Tax Policy and the Economy. 32(1): 45-106.
Ilias, A., Suki, N.M., Yasoa’, M.R., dan Rahman, R.A. (2008). A Study of Taxpayers’ Intention in Using E-Filing System: A Case in Labuan F.Ts. Computer and Informaiton Science. 1(2): 110-119.
Ilias, A., Razak, M.Z.A., dan Yasoa’, M.R. (2009). Taxpayers’ Attitude in Using E-Filing System: Is There Any Significant Difference Among Demographic Factors. Journal of Internet Banking and Commerce. 14(1): 1-13.
Karpagavalli, V. (2017). E-Filing of Income Tax Returns. Indian Journal of Computer Scince. 2(5): 19-26.
Messacar, D. (2017). Big Tax Data and Economic Analysis: Effects of Personal Income Tax Reassessments and Delayed Tax Filing. Canadian Public Policy. 43(3): 261-283
Natasya, Tandililing, E.M., Angelus, M., dan Kevin (2019). Tax E-Filing System Acceptance Level on The Taxation Compliance: An Application Of The Utaut Approach. Journal The WINNERS. 20(1): 33-47.
Sikka, P. (2018). Combating Corporate Tax Avoidance by Requiring Large Companies to File Their Tax Returns. Journal of Capital Markets Studies. 2(1): 9-20.
Tambun, S. dan Kopong, Y. (2017). The Effect of E-Filing on The of Compliance Individual Taxpayer, Moderated by Taxation Socialization. South East Asia Journal of Contemporary Business, Economics and Law. 13(1): 45-51.
Veeramootoo, N., Nunkoo, R., dan Dwivedi, Y. K. (2018). What Determines Success of an E-Government Service? Validation of an Integrative Model of E-Filing Continuance Usage. Government Information Quarterly. 35(2): 161-174.
Yefni,. Murniati, S., Zifi, M.P., dan Yuliantoro, H.R. (2018). What are The Motivation of Taxpayers in using E-Filing Information System? Jurnal Akuntansi Multiparadigma. 9(3): 510-525.
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2020-05-12
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Adi, S. W., Saputro, E. P., & Setyaningrum, D. P. (2020). Dilema Kemudahan & Risiko. Prosiding University Research Colloquium, 263–269. Retrieved from https://repository.urecol.org/index.php/proceeding/article/view/1002
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Copyright (c) 2020 Suyatmin Waskito Adi, Edy Purwo Saputro, Dewi Probowati Setyaningrum
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