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Pengaruh Penerapan Cashless Payment terhadap Perilaku Penerimaan E-Samsat Berdasarkan Pendekatan Technology Acceptance Model (Studi Kasus pada Beberapa Kabupaten/Kota di Provinsi Jawa Barat)
Reffi Trinovayanti Purwanto (2021) | Skripsi | Akuntansi , Manajemen
Bagikan
Ringkasan
Untuk meningkatkan partisipasi pembayaran Pajak Kendaraan Bermotor (PKB), maka Pemerintah Provinsi Jawa Barat mengimplementasikan cashless payment dengan membuat sistem pembayaran PKB yaitu E-Samsat Jabar. Pembayaran PKB tersebut dapat menggunakan ATM Bank. Dalam kenyataannya masih terdapat kendala, yaitu pengguna belum menggunakan secara maksimal dikarenakan kesulitan saat membayar PKB. Penelitian ini bertujuan untuk mengetahui bagaimana penerimaan E-Samsat dalam penerapan cashless payment menggunakan pendekatan Technology Acceptance Model (TAM) melalui persepsi Wajib Pajak yang melakukan pembayaran menggunakan ATM Bank. TAM berkaitan dengan bagaimana penerimaan pengguna terhadap penggunaan sistem teknologi informasi, yang diukur melalui dimensi Perceived Ease of Use, Perceived Usefulness, Attitude Toward Using, dan Acceptance of E-Samsat. Metode penelitian ini menggunakan kuantitatif deskriptif. Teknik sampling yang digunakan yaitu nonprobabillity sampling dengan jenis purposive sampling dan sampel berjumlah 10 Kabupaten/Kota di Provinsi Jawa Barat. Analisis model dalam penelitian ini SEM-PLS dengan pengolahan data menggunakan SmartPLS versi 3.3.2. Penelitian ini menggunakan pengujian outer model dan inner model serta pengujian hipotesis dengan melihat t-statistic dan p-value. Hasil penelitian menunjukkan bahwa 1 dari 5 hipotesis tidak terbukti, yaitu Perceived Usefulness tidak berpengaruh terhadap Acceptance of E-Samsat. Perceived Ease of Use terbukti memiliki pengaruh terhadap Perceived Usefulness dan Attitude Towards Using. Perceived Usefulness terbukti berpengaruh terhadap Attitude Towards Using, serta Attitude Towards Using terbukti berpengaruh terhadap Acceptance of E-Samsat. Kata Kunci: Cashless Payment, Pajak Kendaraan Bermotor, E-Samsat, Technology Acceptance Model (TAM).
Ringkasan Alternatif
To increase participation in the payment of Vehicle Tax (PKB), the West Java Provincial Government implements cashless payment by creating an E-Samsat Jabar. The payment of Vehicle Tax via E-Samsat can use the ATM Bank. In reality there are still obstacles, namely the user has not used optimally due to difficulties when paid a PKB. Therefore, the purpose of this research is to find out how the acceptance of E-Samsat in the implementation of cashless payment with Technology Acceptance Model (TAM) through the perception taxpayers who use ATMs as a way of payment. TAM is related to how the user's acceptance of the use of information technology systems. TAM is measured through the dimensions of Perceived Ease of Use, Perceived Usefulness, Attitude Toward Using, and Acceptance of E-Samsat. The method used in this research is descriptive quantitative. The sampling technique used is nonprobability sampling and kind of sampling is purposive sampling and 10 Districts/City in West Java Province as sample. The analyzed model using SEM-PLS with data processing using SmartPLS 3.3.2 version. This research use a testing of outer model, inner model, and hypothesis testing based on t-statistic and p-value. The result of the this research shows 1 of 5 hypothesis is not proven, there is Perceived Usefulness has not influence the Acceptance of E-Samsat. Perceived Ease of Use has proven to influence Perceived Usefulness and Attitude Towards Using. Perceived Usefulness has proven to influence Attitude Towards Using, and Attitude Towards Using has proven to influence Acceptance of E-Samsat. Keywords: Cashless Payment, Vehicle Tax, E-Samsat, Technology Acceptance Model.