User Adoption and benefit of Single Identity Number (Empirical Study from Directorate General of Tax)

Merry Kusumadewi Sumarna; Andri  Gunawan; Agus  Fredy Maradona

doi:10.38035/dijefa.v5i3.2977

Authors

Merry Kusumadewi Sumarna Universitas Pendidikan Nasional
Andri Gunawan Universitas Pendidikan Nasional
Agus Fredy Maradona Universitas Pendidikan Nasional

DOI:

https://doi.org/10.38035/dijefa.v5i3.2977

Keywords:

single identity number, user adoption, benefit, tax administration, tax number, national identity number.

Abstract

The purpose of this research is to analyze the variables affecting user adoption of the Single Identity Number and the benefits derived from it. The adoption variables include user convenience, social influence, performance expectancy, facilitating conditions, trust in the internet, trust in the government, and societal culture. The benefit variables were taxpayer compliance, tax revenue, and public satisfaction. This quantitative study used incidental sampling for sample collection and used Structural Equation Modeling (SEM) analysis with Partial Least Square (PLS) statistical methods. The results of this study indicate that user convenience, social influence, performance expectancy, facilitating conditions, trust in the internet, trust in the government, and societal culture have a significant positive effect on the intention to integrate NIK (National Identity Number) and NPWP (Taxpayer Identification Number). Furthermore, the intention to integrate NIK and NPWP has a significant positive impact on the intention to pay taxes, tax compliance and public satisfaction.

References

Al-Gahtani, S., Hubona, G. S., & Wang, J. (2007). Information technology (IT) in Saudi Arabia: Culture and the acceptance and use of IT. Information & Management, 44(8), 45.

Andry. (2020). Single Identity Number, Jawaban untuk Menaikkan Tax Ratio.

Angga, D. et al. (2019). Hidup Kian Repot dengan Banyak Kartu. Economy.Okezone.Com, 320.

Aranyossy, M. (2022). User adoption and value of e-goverment services (Citizen-centric empirical study from Hungary). Acta Economica, 72(4), 477–497.

Arief, T. (2021). Integrasi Nik Dan Npwp, Amunisi Basis Pajak Baru.

Azjen, F. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32(2).

Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1986). . User Acceptance of Computer Technology: A Comparison of Two Theoretical Models. University of Michigan. Michigan. Management Science.

Fadil, F. B. (2011). User acceptance of MyKad as an e-commerce tool in Malaysia.

Ferdinand, A. (2004). metode penlitian manajemen.

Ferdinand, A. (2014). structural equation modeling dalam penelitian manajemen.

Ghozali, I. (2015a). aplikasi analisis multivariate dengan program spss.

Ghozali, I. (2015b). PLS konsep, teknik dan aplikasi program smart pls 3.0.

Grönlund, Å. (2010). Electronic identity management in Sweden: governance of a market approach. Identity in the Information Society, 3(1), 165.

Hair, Black, Bobin, & Anderson. (2014). multivariate data analysis 7th edition.

Hartono, J. (2015). Konsep dan Aplikasi Structural Equation Modeling (SEM) Berbasis Varian dalam Penelitian Bisnis. Public Administration Review.

Khasawneh, R., Rabayah, A., & Abu-Shanab, E. (2013). E-Government Acceptance Factors: Trust And Risk. Political Science, Computer Science, 5(4), 68.

Kumar, V., & Kumar, U. (2018). Model Adopsi E-Government (GAM): Tingkat Kematangan Layanan yang Berbeda. Jurnal Informasi Pemerintah, 28(1), 231.

Kurfali, M. (2017). adoption of e-goverment service in turkey. Computer in Human Behavior, 66, 168–178.

Maslihatin. (2016). Kemudahan Bisnis di Indonesia.

Meiser, K. D. (2018). Opening Pandora’s box: the social security number from 1937-2018.

Nugroho, D. R. (2020). The Adoption Of E-Government In The Tax Administration: A Scoping Review. Jurnal Kajian Ilmiah Perpajakan Indonesia, 1(2), 38.

Nugroho, R. A., & Zulaikha. (2012). Faktor–Faktor Yang Mempengaruhi Kemauan Untuk Membayar Pajak Dengan Kesadaran Membayar Pajak Sebagai Variabel Intervening (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar Di KPP Pratama Semarang Tengah Satu). Diponegoro Journal Of Accounting, 1(2).

Riyanto. (2012). Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak?: Studi Kasus pada Kantor Pelayanan Pajak Pratama Surabaya Wonocolo. Jurnal Economix, 7(2).

Septiyani, C., & Sitompul, G. O. (2022). Pengaruh Single Identity Number terhadap pemenuhan kewajiban wajib pajak orang pribadi di KPP Pratama. Jurnal Sosial Dan Teknologi, 2, 330.

Shikha. (2017). administrasi dan ease of doing bussiness.

Silalahi, U. (2017). metode penilitian sosial kuantitatif.

Simon, H, A. (1997). Administrative Behavior.

Siregar, T. (2017). Pengaruh penetapan Single Identity Number dalam rangka pemenuhan kepatuhan kewajiban perpajakan. Jurnal Akuntansi, 6(1), 388.

Suandy, E. (2011). Perencanaan Pajak.

Sugiyono. (2018). metode penilitian kuantitatif.

Sugiyono. (2019). statistik dan peneitian.

Tatiana, V. R., & Hari, P. (2009). Dampak Program Sunset Policy Terhadap Faktor-Faktor Yang Mempengaruhi Kemauan Untuk Membayar Pajak”. Proceeding Simposium Nasional XI. Pontianak, 1(1), 278.

Vankatesh, V., Morris, M. G., Davis, G. B., & Fred, D. (2003). usser acceptance of information technology?: toward a unified view. MIS Quarterly, 27(3), 55.

Voutinioti, A. (2013). Determinants of User Adoption of e-Government Services in Greece and the role of Citizen Service Centres. 6th International Conference on Information and Communication Technologies in Agriculture, Food and Environment. HAICTA 2013, 334.

Wang, E. S.-T., Pei-Yu, C., & Nicole. (2014). Consumer Characteristics, Social Influence, and System Factors on Online GroupBuying Repurchasing Intention. Journal of Electronic Commerce Research, 15(2).

Wibowo, S. F., Rosmauli, D., & Suhud, U. (2015). Pengaruh Persepsi Manfaat, Persepsi Kemudahan, Fitur Layanan, Dan Kepercayaan Terhadap Minat Menggunakan E-Money Card (Studi Pada Pengguna Jasa Commuterline Di Jakarta). Jurnal Riset Manajemen Sains Indonesia /, 6(1), 234.

Yasa, I. N. P., & Prayudi, M. A. (2017). Perilaku Kepatuhan Perpajakan dalam Perspektif Teori Perilaku Terencana. Seminar Nasional Riset Inovatif, 23.

Yavwa, Y., & Twinomurinzi, H. (2018). Impact of Culture on E-Goverment Adoption Using Utaut: A Case of Zambia. International Confrence on EDemocracy & EGoverment, Ambato, Ecuador, 356–360.