Analisis penerapan spt pph unifikasi dan fitur prepopulated e-faktur dengan prinsip penerapan Technology Acceptance Model (TAM)

Wahyu, Josephine Febrines (2024) Analisis penerapan spt pph unifikasi dan fitur prepopulated e-faktur dengan prinsip penerapan Technology Acceptance Model (TAM). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Sistem perpajakan di Indonesia hingga saat ini terus mengalami perkembangan untuk bisa mencapai penerimaan negara yang lebih baik dan stabil. Maka dari itu Direktorat Jenderal Pajak Indonesia terus berupaya melalui peraturan maupun juga dalam praktiknya sehingga wajib pajak bisa menerima dan mengetahui kegunaan dalam setiap perbaharuan yang digalakkan oleh Direktorat Jenderal Pajak. Dalam hal ini, Direktorat Jenderal Pajak telah membuktikan hasil inovasi melalui adanya SPT PPh Unifikasi yang dapat diakses di laman https://djponline.pajak.go.id/ yang mana SPT PPh Unifikasi merupakan persiapan dokumen dan pelaporannya mengenai Pajak Penghasilan dapat dibuat dalam satu laman sekalipun dari beberapa jenis PPh. Selain itu, untuk pelaporan PPN juga Direktorat Jenderal Pajak memberikan kemudahan bagi wajib pajak untuk bisa lebih memanfaatkan inovasi yang dapat membantu akses penerimaan pajak masukan dari lawan transaksi lebih cepat dan akurat karena jika sudah terupload maka akan muncul pada database kita. Dengan adanya perbaharuan sistem perpajakan yang lebih terstruktur dan terarah ini diharapkan dapat dimanfaatkan serta digunakan dengan baik oleh wajib pajak yang akan diukur dengan persepsi penerapan Technology Acceptance Model (TAM). Dasar dari penelitian ini yaitu Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2020, Surat Pemberitahuan Masa Pajak Penghasilan Unifikasi dan Pengumuman Jenderal Pajak Nomor PENG-7/PJ.09/2022 tentang Implementasi Nasional Aplikasi E-Faktur Versi 3.2. Penelitian ini menggunakan metode kualitatif yang menekankan pada penalaran, definisi, makna suatu situasi serta meneliti tingkat kegunaan dan kebermanfaatan yang diterima oleh wajibpajak dalam kesehariannya menggunakan SPT PPh Unifikasi dan fitur Prepopulated pada E-Faktur. / Currently, the tax system in Indonesia continues to develop in order to achieve better and more stable state revenues. Therefore, the Indonesian Direktorat Jenderal Pajak continues to make efforts through regulations and also in practice so that taxpayers can accept and understand the benefits of every reform promoted by the Direktorat Jenderal Pajak. In this case, the Direktorat Jenderal Pajak has proven the results of its innovation through the existence of the Unification Income Tax SPT which can be accessed on the page https://djponline.pajak.go.id/ where the Unification Income Tax SPT is the preparation of documents and reporting regarding Income Tax which can be made on one page even from several types of PPh. Not only that, for VAT reporting the government also makes it easier for taxpayers to be able to take advantage of innovations that can help access input tax revenues from transaction counterparties more quickly and accurately because once it has been uploaded it will appear in our database. With this reform of the taxation system which is more structured and focused, it is hoped that it can be utilized and used well by taxpayers which will be measured by the principles of implementing the Technology Acceptance Model (TAM). The basis of this research is the Regulation of the Director General of Taxes Number PER-23/PJ/2020, the Unification Income Tax Period Notification Letter and Announcement of the General of Taxes Number PENG-7/PJ.09/2022 concerning National Implementation of the e-Invoice Application Version 3.2. This research uses a qualitative method that emphasizes reasoning, definition, and meaning of a situation and examines the level of use and usefulness received by taxpayers in their daily lives using the Unification Income Tax SPT and the Prepopulated feature on E-Invoice.

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