Penerapan Importance Performance Analysis (IPA) pada Evaluasi Keberlanjutan Penggunaan e-filing untuk Pelaporan Pajak Perorangan

Penulis

Imelda Saluza, Dewi Sartika

Abstrak

E-filing merupakan bentuk penerapan sistem Modul Penerimaan Negara Generasi Kedua (MPN G2) yang mulai diterapkan pada tahun 2007. Sistem tersebut telah memanfaatkan billing dan surat elektronik sebagai bagian transaksi, namun masih terpisah dengan situs resmi Direktorat Jendral Pajak (DJP). Pada tahun 2014 DJP menggabungkan semua layanan pelaporan serta pembayaran pajak pada satu sistem. Hal tersebut dilakukan guna meningkatkan pelayanan. Guna mengoptimalkan penggunaan e-filing sebagai media penyampaian Surat Pemberitahuan Tahunan (SPT) pajak perorangan. Menteri Keuangan mengeluarkan Peraturan Nomor 9 Tahun 2018 tentang kewajiban penggunaan e-filing untuk melaporkan SPT PPh 21/26 dan PPN. Berdasarkan hasil observasi peneliti pada tahun 2017 masih terdapat 22% Wajib Pajak (WP) di Palembang tidak melaporkan SPT pajak perorangan. Berdasarkan permasalahan tersebut, maka perlu dilakukan evaluasi terhadap keberlanjutan penggunaan e-filing. Pada prosesnya peneliti telah mengembangkan model evaluasi dari keberlanjutan penggunaan e-filing. Proses evaluasi dilakukan dengan melakukan analisis SEM dengan menggunakan PLS 2.0. berdasarkan hasil evaluasi terdapat beberapa manifest yang tidak valid yaitu fulfillment dan manifest functionallity yang tidak reliabel. Selanjutnya dilakukan uji hipotesis, hasil pengujian menunjukkan bahwa dependability tidak berpengaruh positif terhadap system quality, accuracy, timeliness, relevance dan timeliness tidak berpengaruh positif information quality, serta service quality dan information quality tidak berpengaruh positif terhadap continued use. Kenyataannya proses evaluasi menggunakan SEM hanya terbatas kepada pengujian hipotesis dari masing-masing variabel. Sehingga dibutuhkan analisis lanjutan yaitu IPA yang bertujuan untuk mengetahui faktor-faktor yang perlu ditingkatkan dalam keberlanjutan penggunaan e-filing. Dengan harapan pihak yang berwenang dalam hal ini DJP dapat mengidentifikasi masalah serta mengambil kebijakan-kebijakan guna keberlanjutan penggunaan sehingga e-filing dapat terus digunakan untuk pelaporan SPT pajak perorangan. Importance Performance Analysis (IPA) merupakan analisis sederhana yang terdiri dari dua dimensi yaitu kepentingan dan kinerja dari suatu sistem. Analsis ini dapat digunakan untuk mengetahui ekspektasi serta harapan WP terhadap e-filing serta kinerja e-filing menurut WP. Hasil analisis menunjukkan bahwa pihak DJP lebih berkonsentrasi terhadap kuadran I, karena kuadran I menyatakan bahwa harapan yang tinggi dari setiap SPT sedangkan kinerja dari DJP masih rendah. Beberapa indikator tersebut antara lain adalah Understandability (kejelasan informasi yang diberikan oleh e-filing), Contact (kontak yang dapat dihubungi), Functionality (peningkatan kualitas dan mutu pajak), Ease of Use (e-filing sulit dipelajari), Usefulness (penghematan waktu pelaporan), Service Quality, Efficiency (pengaksesan e-filing dengan gadget lain), Fulfillment (kesulitan dalam memenuhi kebutuhan pelapor). Hasil dari penelitian ini dapat dijadikan acuan bagi DJP dalam mengambil kebijakan dalam peningkatan layanan e-filing guna keberlanjutan penggunaanya untuk pelaporan SPT pajak perorangan.

 

Abstract

E-filing is a method of applying the 2007-implemented Second Generation State Revenue Module (MPN G2) scheme. While this mechanism includes billing and electronic mail as part of the transaction, it is also independent from the Directorate General of Taxes' official website (DGT). In 2004, DGT merged both tax reporting and payment systems into one scheme.   This is conducted to enhance customer experience. To get the most out of e-filing as a method of uploading individual tax returns (SPT). The Minister of Finance released Regulation No. 9 of 2018 requiring SPT PPh 21/26 and VAT reporting to be done electronically. According to study findings from 2017, there were already 22% of taxpayers (Wajib Pajak) in Palembang who did not file individual tax returns in 2017. Based on these issues, it is important to assess the long-term viability of e-filing. Researchers created an assessment model for the long-term viability of e-filing in the process. SEM analysis with PLS 2.0 is applied to carry out the assessment process. There are many invalid manifestations based on the evaluation performance, including invalid fulfillment and defective manifest features. In addition, the hypotheses is checked, and the findings indicate that dependability has no positive impact on device consistency, precision, timeliness, significance, and timeliness have no positive impact on information quality, and service quality and information quality have no positive impact on continued use. In fact, the SEM assessment process is restricted to evaluating each variable's hypothesis. As a result, further research is needed, namely IPA, which aims to identify the variables that need to be changed in the long-term usage of e-filing. In the expectation that the authorities in this case DGT will be able to recognize issues and implement measures that will enable e-filing to continue to be used for individual tax returns. A basic analysis consisting of two dimensions, namely the significance and efficiency of a method, is known as an Importance Performance Analysis (IPA). This research will be used to assess taxpayer priorities and expectations about e-filing, as well as e-filing success according to taxpayers. The findings of the study suggest that the DGT is more focused on quadrant I, so quadrant I notes that each SPT has high hopes, while the DGT's output is still poor. Some of these indicators include Understandability (clarity of information provided by e-filing), Contact (contact that can be contacted), Functionality (quality improvement and tax quality), Ease of Use (e-filing is difficult to learn), Usefulness (time saving reporting), Service Quality, Efficiency (accessing e-filing with other gadgets), Fulfillment (difficulties in meeting the needs of the reporter). The findings of this study should be used by DGT to develop strategies to expand e-filing systems so that they can be used for individual tax returns in the long run.



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Referensi


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DOI: http://dx.doi.org/10.25126/jtiik.2021864825