BEHAVIOR ANALYSIS OF THE PERSONAL TAXPAYER ON TAXATION ADMINISTRATION SYSTEM IN THE MERAUKE PRATAMA TAX SERVICE OFFICE

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1 International Journal of Civil Engineering and Technology (IJCIET) Volume 10, Issue 03, March 2019, pp , Article ID: IJCIET_10_03_095 Available online at ISSN Print: and ISSN Online: IAEME Publication Scopus Indexed BEHAVIOR ANALYSIS OF THE PERSONAL TAXPAYER ON TAXATION ADMINISTRATION SYSTEM IN THE MERAUKE PRATAMA TAX SERVICE OFFICE Accounting Department, Faculty of Economics and Business, Universitas Musamus, Indonesia ABSTRACT Technological advancements now have an impact on the implementation of tax modernization currently applied by the Directorate General of Taxation in the tax administration process. The purpose of this study is to determine the behavior of taxpayers in fulfilling their tax obligations using behavioral theory with the Technology Acceptance Model (TAM). This research is a quantitative research, with SPSS 21 analysis tool. The sample used in this study amounted to 67 people (taxpayers) individuals registered at the Pratama Merauke tax service office (KPP). The results of this study indicate that perceived ease of use, experience, complexity has an influence on perceived usefulness; the perception of ease of use affects the use; and attitudes towards use affect the interest of taxpayers' behavior in utilizing tax administration facilities. Keywords: Technology Acceptance Model, Experiance, Complexity, tax administration system Cite this Article:, Behavior Analysis of the Personal Taxpayer on Taxation Administration System in the Merauke Pratama Tax Service Office, International Journal of Civil Engineering and Technology, 10(03), 2019, pp INTRODUCTION Compliance with Indonesian taxpayers is a quite interesting topic which is widely discussed in various studies today. Compliance with taxpayers gets serious attention by the government because taxes are the largest source of state revenue in the country. Jackson and Milliron (1986) suggest that one key factor used in the research of taxpayer compliance is the perceived fairness of the tax system where things relate to the extent to which taxpayers feel there is justice in the editor@iaeme.com

2 tax collection system. Justice can be interpreted that the collection carried out by the government is offset by the increase in services felt by the community (taxpayers). The modernization of taxation offered by the government is now expected to provide convenience and comfort for taxpayers as an effort to realize a sense of justice for taxpayers which has an impact on increasing tax compliance. Tax modernization is a tax reform program that is designed and implemented consistently and comprehensively. This is evidenced by the improvement of the business process which is an important pillar of the tax modernization program which is directed at the application of full aoutomation by utilizing information technology. Pandiangan (2008) explained that tax reforms which include: (1) policy formulation in the form of regulations, and (2) implementation of regulations, generally directed at achieving several objectives. First, it generates sufficient, stable, flexible and sustainable revenues. Second, reducing the burden of inefficiencies and excess burdens. Third, lighten the burden of the underprivileged by designing a fairer tax structure. And fourth, strengthen administration and minimize administrative costs and compliance and can generate satisfaction for taxpayers. Several studies in Indonesia related to taxation modernization have shown different results. Syaifulhak and Nurfauziah (2017) in the results of his research show that the modernization of business processes & information & communication technology, modernization of human resource management and the modernization of the implementation of good governance conducted by the government have a significant effect on individual taxpayer compliance but this is contrary to research conducted by Rhayu and Lingga (2009) which found that the modern tax administration system did not have a significant effect on the dependent variable of taxpayer compliance. The study of technology utilization is closely related to various behavioral theories such as Theory of Reasoned Action (TRA), Planned Behavior Theory (TPB), Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), Social cognitive theory ( social cognitive theory) and others. The behavioral theory in the implementation of this technology arises because it is believed that the successful use of information technology depends on the behavior of its users. According to Jogianto (2007), one theory about the use of information technology systems that are considered very influential and generally used to explain individual acceptance of the use of information technology systems is the technology acceptance model (TAM). TAM was first developed by Davis (1986) which was a development of the theory of planning (Theory of Reasoned Action / TRA) by Ajzen and Fishbein (1980). The purpose of this model is to explain the main factors of the behavior of information technology users on the acceptance and use of information technology itself. The TAM model developed from psychological theory, explains the behavior of computer users, which is based on beliefs, attitudes, desires, and relationships of user behavior (user behavior relationship). Jogianto (2007) describes 5 main constructs of TAM consisting of (1) Perceived usefulness. Davis (1989) defines usefulness, namely: "Thedegree to which a person believes that using a particular system would enhance his or her job performance". Which can be interpreted to what extent a person's level of trust that the use of a particular system will be able to improve work performance, (2) Perceived ease of use. "Refers to the degree to which people believe that using a particular system must be free of effort" (Davis, 1989). Which can be interpreted as a level where a person believes that the use of a particular system can reduce one's effort to do something. (3) Attitide towards behavior. Defined by Davis et.al. (1989) as a feeling that arises from within a person both positive and negative feelings if you have to do the behavior to be determined. (4) behavioral intention is a desire or intention of someone to editor@iaeme.com

3 Behavior Analysis of the Personal Taxpayer on Taxation Administration System in the Merauke Pratama Tax Service Office do a certain behavior. (5) behavior is an action taken by someone. In the context of using information technology systems, behavior (behavior) is actual use of technology. The development of research models that use the TAM modeling construct produces several external variables that have an influence on the use of technology. This is evidenced by Lee et al. (2013) conducted an analysis (meta-analysis) to combine the results of previous TAM studies. The results of the analysis found several TAM models that are complete with external variables such as volunteerism, relative benefits, compatibility, complexity, computer selfconfidence, experience and others. Several previous studies that analyzed the behavior of taxpayers on the application of e- filing systems were research conducted by Susanto (2011) who investigated what factors (variables) affect taxpayers' acceptance of the e-filing system. The research model carried out in this study is a modified TAM model from Gardner and Amoroso (2010) by adding subjective norm variables, perceived risk, and Perceived Belief Control as independent variables that influence behavioral intention to use the e-filing system. The results of the study indicate that perceptions of ease of use affect perceived usefulness and ultimately encourage taxpayer intentions to use e-filing, perceptions of usage complexity have a negative correlation with perceived usefulness, perceived usefulness influences intention to use both directly and indirectly in using e-filing. The same thing found also by Dyanrosi (2015) shows that experience, complexity, age (age), perceived easy of use and attitudes towards using variables affect behavior interest taxpayers in using e-filing as a means of tax reporting. Armed with some of the research above, this research will examine the research model related to the tax administration system (perceived use / use of technology in the field of taxation such as the use of E-SPT in monthly tax reporting and or e-filling system in reporting annual tax returns and system use). E-payment / E-billing in tax payments). 2. METHODOLOGY This research is confirmatory research which confirms the research model that has been done by several previous researchers. The method used in this study is a quantitative method. Quantitative research method is a research method that is based on the philosophy of positisvism used to examine the population or a particular sample, data collection using research instruments data analysis is quantitative / statistical with the aim to test the hypothesis that has been set (Sugiyono, 2014). The population in this study is an Individual Taxpayer (WP OP) registered at the Pratama Merauke Tax Service Office (KPP). The sample is part of the number and characteristics possessed by the population (Sugiyono, 2014). The sampling technique used in this study is incidental sampling, namely the technique of determining samples based on chance, namely the OP taxpayer who accidentally encountered. While the number of samples in this study amounted to 67 respondents with reference to the opinion of Hair (1998) which states that the number of samples can be determined by multiplying 10 to 20 times the number of research variables. The data sources used in this study are primary data obtained from questionnaires that were distributed. The analysis used in this study is multiple regression analysis using the SPSS program fo windows version 2.1. The variables in this study amounted to 6 variables with the research model as follows: editor@iaeme.com

4 Figure 1. Research model Based on the background and according to the research model, the hypotheses in this study are as follows: H1: Perceived easy of use has a positive significant effect on perceived usefulness. H2: Experiance has a significant positive effect on perceived usefulness. H3: Complexity has a significant positive effect on perceived usefulness. H4: Perceived usefulness has a significant positive effect on attitude toward using. H5: Attitude toward using has a significant positive effect on behavioral intentions to use. 3. RESULTS 3.1. Data Quality Test Validity Validity tests are used to measure the validity or validity of a questionnaire. A questionnaire is said to be valid if the question in the questionnaire is able to reveal what will be measured by the questionnaire (Ghozali, 2006). Testing this validity uses the Pearson correlation approach. The results of the data validity test on perceived easy of use, perceived usefulness variables, attitude toward using, behavioral intentions to use, experiance, and complexity were declared valid because the correlation between scores of each item with a total score had a significant level below Reliability A questionnaire is said to be reliable or reliable if the respondent's answers remain consistent or stable from time to time. Reliability test is used to measure that the variables used are completely error-free so as to produce consistent results even if tested many times. The reliable level of a variable or research construct can be seen from the results of the Cronbach Alpha (α) statistical test. According to (Sugiyono 2014) Variables or constructs are said to be reliable if the value of Crobach Alpha is> Overall the results of the reliability test on this research variable can be stated reliably because Cronbach Alpha (α)> Regression Analysis Results The regression analysis results in this research model are as follows: editor@iaeme.com

5 Behavior Analysis of the Personal Taxpayer on Taxation Administration System in the Merauke Pratama Tax Service Office 1 Model Table 1. Multiple Regression Analysis for the First Model Coefficients a Unstandardized Coefficients B Std. Error Beta Standardized Coefficients t Sig. (Constant) -1,566 2,463 -,636,527 PEOU,318,080,434 3,974,000 EXP,457,209,234 2,186,033 COMP,699,328,212 2,131,037 a. Dependent Variable: PU In Table 1 above shows that the regression coefficient value of independent variables that affect perceived usefulness (PU) is for perceived easy of use (PEOU) equal to 0.318, experiance (EXP) of 0.457, and complexity (COMP) is While the constanta parameter is -1,566. From this value, the estimated regression model can be formulated with the following equation: PU = -1, ,318 (PEOU) + 0,457 (EXP) + 0,699 (COMP) + e In equation 1 above, it can be interpreted that the constant of means that if the variable is perceived to be easy of use, experiance, and complexity the value is 0 (zero), the perceived usefulness value is Model Table 2. Simple Regression Analysis for the Second Model Coefficients a Unstandardized Coefficients B Std. Error Beta Standardized Coefficients t Sig. (Constant) 6,229 1,548 4,025,000 PU,579,104,567 5,546,000 a. Dependent Variable: ATU In Table 2 above shows that the regression coefficient value of the independent variable that affects the attitude toward using (ATU) is perceived easy of use (PEOU) of While the constanta parameter is From this value, the regression model estimation can be formulated with the following equation: ATU = 6, ,579 (PU) + e In equation 2 above, it can be interpreted that the constant of means that if the perceived usefulness variable is 0 (zero), the attitude toward using its value is And if the perceived usefulness increases by 1%, the attitude toward using will increase by 6,229. Table 3. Simple Regression Analysis for the Third Model 1 Model Coefficients a Unstandardized Coefficients B Std. Error Beta Standardized Coefficients t Sig. (Constant) 11,791 1,857 6,351,000 a. Dependent Variable: BI ATU,371,123,349 3,005, editor@iaeme.com

6 In Table 3 above shows that the regression coefficient of independent variables that affect behavioral intentions to use (BI) is the attitude toward using (ATU) is equal to While the constanta parameter is 11,791. From this value, the regression model estimation can be formulated with the following equation: BI = 11,791+ 0,371 (ATU) + e In equation 3 above, it can be interpreted that the constant is 11,791, meaning that if the attitude variable toward using its value is 0 (zero), behavioral intentions to use value is 11,791. And if the attitude toward using increases by 1%, behavioral intentions to use will increase by Hypothesis Testing Results Based on the summary table the results of hypothesis testing, it can be concluded that all the hypotheses in this study were accepted. The summary of the results of hypothesis testing in this research model are as follows: Table 4. Summary of Hypothesis Testing Results Hypothesis Coefficient t-count Sig. Remark H1 : PEOU PU 0,318 3, Significant positive H2 : EXP PU 0,457 2, Significant positive H3 : COMP PU 0,699 2, Significant positive H4 : PU ATU 0,579 5, Significant positive H1 : ATU BI 0,371 3, Significant positive Source: treated data 2019 Notes: PU : Perceived Usefulness PEOU : Perceived Easy Of Use EXP : Experiance COMP : Complexity ATU : Attitude Toward Using BI : Behavioral Intentions To Use 4. DISCUSSION 4.1. Effect of Perceived Easy Of Use on Perceived Usefulness The results of this study indicate that perceived easy of use has a significant positive effect on perceived usefulness. This is evidenced by seeing the value of the tcount obtained at greater than t table with a significant level of 0,000. This means that the easier it is for someone to carry out tax administration / tax system administration, someone will feel that the tax administration system is useful. Perceived usefulness or perception of usability is the level of one's trust in a system where when the system is used it will improve its performance. The results of this study support the research conducted by Susanto (2011) who examined the behavior of taxpayers' analysis of the implementation of the Direktirat General Tax E-Filling system which showed that influential convenience perceptions affected the perception of usability and ultimately encouraged taxpayer's intention to use e-filling. The same thing also conveyed in a study conducted by Bimaniar, et al (2018) and research by Subagio, et al. (2018) editor@iaeme.com

7 Behavior Analysis of the Personal Taxpayer on Taxation Administration System in the Merauke Pratama Tax Service Office that Perceived ease of use proved to be able to influence perceived usefulness, trust, and repurchase intention directly to Go-Jek consumers in Malang City Effects of Experiance on Perceived Usefulness The results of this study indicate that experiance has a significant positive effect on perceived usefulness. This is evidenced by seeing the value of tcount obtained at greater than t table with a significant level of This means that the experience someone has in carrying out the task of using a particular system or experience in fulfilling tax administration / tax system administrative obligations will lead to the perception that the current tax administration system is useful. With tax modernization that aims to simplify the tax administration process using the administrative system when giving a perception to taxpayers that the system that continues to be developed by the Directorate General of Taxation is currently very useful because it can improve their performance in fulfilling tax administration obligations. The results of this study are in line with the research conducted by Susanto (2011) which proves that the experience someone has in using a particular system will provide the perception that the use of the system will help them in the process of completing their tasks Effect of Complexity on Perceived Usefulness The results of this study indicate that complexity has a significant positive effect on perceived usefulness. This is evidenced by seeing the value of the tcount obtained at greater than t table with a significant level of This means that the current tax administration system can save time and can be combined with the completion of one's tasks. Using the current tax system the task of tax administration will be easier and simpler and thus will lead to the perception that the tax administration system is useful. The results of this study by Susanto (2011) prove that complexity affects the perception of usability Effect of Perceived Usefulness on Attitude to Ward Using The results of this study indicate that perceived usefulness has a significant positive effect on attitude toward using. This is proven by seeing the value of tcount obtained at greater than t table with a significant level of This means that the perceived ease perceived by users or taxpayers in the taxation system will lead to a positive attitude or feeling that arises from within a person because of the perceived benefits. The results of this study are in line with the research conducted by Susanto (2011) which states that when someone considers that the system used is beneficial, it will take the feeling of feeling comfortable and happy from someone in using the system Effect of Attitude To Ward Using Against Behavioral Intentions To Use The results of this study indicate that the attitude toward using has a significant positive effect on behavioral intentions to use. This is evidenced by seeing the value of tcount obtained at greater than t table with a significant level of This means that feeling happy, comfortable and not empty in using the system / in carrying out the administration of tax administration will lead to the intention of someone to use the system in the future. The results of this study are in line with the research conducted by Dyanrosi (2015) attitudes towards use (attitude to ward using) affecting interest in taxpayer behavior in using e-filing as a means of reporting taxes editor@iaeme.com

8 6. CONCLUSIONS AND RECOMMENDATIONS Perceived easy of use, experiance, and complexity in this study proved to have a significant positive effect on perceived usefulness. This means that the easier a person is in carrying out tax administration / tax system obligations and the experience of using a particular system that is owned by someone and the ease and completeness of the system which results in time savings in completing tax administration obligations will create a feeling that the system is useful. In addition, Perceived Usefulness has also been shown to have an influence on Attitude To ward Using. Perception of ease perceived by users or taxpayers in the taxation system will lead to positive attitudes or feelings that arise from within a person because of the perceived benefits. And the last one is known that Attitude To Ward Using has an effect on Behavioral Intentions To Use, which means that positive feelings arising from within a person such as comfort will generate interest in using the system in the future. REFERENCES [1] Alexander Phuk Tjilen, Fitriani, Hesty Tambayong, Albertus Yosep Maturan, Samel Watina Ririhena and Fenty Y. Manuhutu, Participation in Empowering Women and the Potential of the Local Community Economy, a Case Study in Merauke Regency, Papua Province, International Journal of Mechanical Engineering and Technology, 9(12), pp [2] Bimaniar, I. M., Atik M., Agushybana, F., Dharmawan, Y Pengaruh Persepsi Kemudahan Penggunaan Dan Persepsi Kemanfaatan Dengan Niat Untuk Menggunakan Sistem Informasi Manajemen Surveillance Kesehatan Ibu Dan Anak. Jurnal Kesehatan Masyarakat (E-Journal). Volume 6, Nomor 5, Oktober [3] Davis, F.D Preceived Usefulness, Preceived Ease Of Use, And User Acceptance Of Information Tecnology. Mis Quarterly, (13:3), Pp [4] Dyanrosi, Aulia Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Minat Perilaku Menggunakan E-Filing. Jurnal Ilmu Sosial Dan Ilmu Politik (Jisip), Vol. 4, No. 2 [5] Funnisia Lamalewa, Elisabeth Lia Riani Kore and Chyntia Novita Kalalo, The Influence of Practices of Human Resources Management, Compensation, Work Satisfaction and Motivation on Performance of Bank Employees in Merauke City, International Journal of Mechanical Engineering and Technology, 9(10), pp [6] Ghozali, Imam Aplikasi Analisis Multivariate dengan SPSS. Cetakan keempat. Badan Penerbit Universitas Diponegoro. Semarang [7] Hair et al., (1998), Multivariate Data Analysis, Fifth Edition, Prentice Hall, Upper Saddle River : New Jersey. [8] Jackson, B.R., V.C. Milliron, 1986, Tax Com-pliance Research: Findings, Problems, and Prospects, Journal of Accounting Literature, Vol. 5, pp [9] Jogiyanto HM Sistem Informasi Keperilakuan. Edisi Revisi. Penerbit Andi: Yogyakarta. [10] Lee, Y., Kozar, Kenneth A., dan Larsen, Kai R.T The Technology Acceptance Model: Past, Present, and Future. Communications of The Association for Information Systems, Vol 12 : 50, [11] Noviandini, Nurul Citra Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Dan Kepuasan Wajib Pajak Terhadap Penggunaan E-Filing Bagi Wajib Pajak Di Yogyakarta. Jurnal Nominal, Vol I No. I,Tahun [12] Pandiangan, Liberty Modernisasi & Reformasi Pelayanan Perpajakan. Penerbit, Jakarta: Pt Elex Media Komputindo editor@iaeme.com

9 Behavior Analysis of the Personal Taxpayer on Taxation Administration System in the Merauke Pratama Tax Service Office [13] Rahayu,Sri., Dan Lingga, Ita Salsalina. (2009).Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak (Survei Atas Wajib Pajak Badan Pada Kpp Pratama Bandung X ). Jurnal Akuntansi. Vol.1 No.2 November 2009: [14] Rahman, Abdul Panduan Pelaksanaan Administrasi Perpajakan Untuk Karyawan, Pelaku Bisis dan Perusahaan. Nuansa: Bandung. [15] Subagio, Dyajeng Puteri Woro., Mugiono., Hadiwidjojo Djumillah Pengaruh Perceived Ease Of Use Terhadap Repurchase Usefulness Dan Trust Sebagai Variabel Mediasi. Jurnal Manajemen dan Kewirausahaan, Vol.6, No.1.,2018: [16] Sugiyono Metode Penelitian Kuantitatif Kualitatif dan R & D. AlfabetaBandung. [17] Susanto, N. A Analisis Perilaku Wajib Pajak Terhadap Penerapan Sistem E-Filing Direktorat Jenderal Pajak. Tesis, Universitas Indonesia. [18] Syaifulhak, A. M. Ryad., Nurfauziah, Farah Latifah, Modernisasi Administrasi Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi di Kota Bandung. Jurnal EKUBIS. Volume 2, No. 1, September editor@iaeme.com