USER RESISTANCE (KEENGGANAN PENGGUNA) DALAM IMPLEMENTASI E-FILING PADA WAJIB PAJAK DI WILAYAH DAERAH ISTIMEWA YOGYAKARTA

• Main Authors: , ANDI WAHYUDI DIRSA P, , Hargo Utomo, Dr., M.B.A., M.Com.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/131029/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71469
• Institution: Universitas Gadjah Mada

Modernization of tax through the effective use of information technologybased taxation services is a solution that can provide fast, quality, and reliable services. This modernization is also implemented by the Directorate General of Taxation by launching an e-Filing product or Electronic Filing System, that is a system of reporting/ submission of taxes through Tax Returns done electronically (e-Filing) using a real time on-line system. This study aims to determine the decision-making process of the users in determining their attitude to not follow or to be resistant to changes in the new information system. This study used a descriptive approach. The data of this research were collected using a survey method through questionnaires. Based on the findings of the analysis related to the data collected during the study, it can be concluded that user resistance occurs in the most basic type, i.e. the non-destructive type, in which taxpayers know about the existence of this system, but they shows a lack of interest in the e-filing system by not using it. Basically, such resistance may occur because the taxpayers do not really know in depth about the long-term benefits that will be received when using the computerized system.