Kesiapan digital dan kepatuhan pajak UMKM pada masa transisi implementasi Coretax di Indonesia: Peran mediasi serial penerimaan sistem dan kepercayaan
DOI:
https://doi.org/10.60036/jbm.1322Keywords:
Digital Readiness, Facilitating Conditions, Coretax Acceptance, Trust, Kepatuhan Pajak UMKMAbstract
Tujuan – Penelitian ini bertujuan menganalisis pengaruh digital readiness dan facilitating conditions terhadap kepatuhan pajak UMKM melalui peran mediasi serial Coretax acceptance dan trust pada masa transisi implementasi Coretax di Indonesia.
Desain/metodologi/pendekatan – Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan metode survei. Data primer diperoleh melalui kuesioner dari 100 pelaku UMKM wajib pajak di wilayah Brebes bagian selatan, Jawa Tengah yang dipilih menggunakan purposive sampling. Pengujian model pengukuran, model struktural, dan efek mediasi serial dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bootstrapping 5.000 subsampel.
Temuan – Hasil penelitian menunjukkan bahwa digital readiness dan facilitating conditions berpengaruh positif terhadap Coretax acceptance. Pengaruh facilitating conditions terhadap penerimaan Coretax lebih kuat dibandingkan pengaruh kesiapan digital. Selanjutnya, Coretax acceptance berpengaruh positif terhadap trust, sedangkan trust berpengaruh positif terhadap kepatuhan pajak UMKM. Coretax acceptance dan trust juga terbukti memediasi secara serial pengaruh digital readiness dan facilitating conditions terhadap kepatuhan pajak UMKM.
Keterbatasan penelitian – Penelitian dibatasi pada 100 responden di satu wilayah geografis dan menggunakan data persepsi yang dikumpulkan pada satu periode. Penelitian selanjutnya disarankan memperluas wilayah dan ukuran sampel, menggunakan desain longitudinal, serta mengintegrasikan data kepatuhan pajak aktual.
Implikasi – Direktorat Jenderal Pajak perlu memprioritaskan pelatihan, pendampingan teknis, informasi resmi yang mudah dipahami, dan peningkatan keandalan layanan Coretax. Secara teoretis, penelitian ini menunjukkan bahwa kesiapan dan dukungan penggunaan teknologi memengaruhi kepatuhan melalui proses bertahap berupa penerimaan sistem dan pembentukan kepercayaan.
Kebaruan – Penelitian ini mengintegrasikan Technology Readiness, Technology Acceptance Model, Unified Theory of Acceptance and Use of Technology, dan Slippery Slope Framework dalam model mediasi serial untuk menjelaskan kepatuhan pajak UMKM pada masa transisi Coretax.
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