Penerimaan Teknologi e-Registration sebagai Dukungan Administrasi Perpajakan

Rizki Yudhi Dewantara

Abstract


Salah satu aktivitas pemerintah adalah memungut pajak. Wajib pajak (WP) kian hari terus bertambah seiring dengan program pemerintah mewujudkan yaitu masyarakat sadar pajak. Kementerian Keuangan yang membawahi Direktorat Jenderal Pajak (DJP) gencar melakukan perbaikan pelayanan perpajakannya, antara lain dengan menerapkan reformasi di bidang administrasi perpajakan. Sebelum menjadi WP maka calon WP harus melakukan pendaftaran, yang akhirnya mendapatkan Nomor Pokok Wajib Pajak (NPWP). Untuk mempermudah kegiatan mendapatkan NPWP dan untuk mewujudkan program pemanfaatan teknologi informasi (TI) untuk reformasi administrasi perpajakan, maka DJP menyelenggarakan kegiatan pendaftaran NPWP secara online yang selanjutnya disebut e-registrasi (e-reg). Sistem informasi berbasis TI ini telah diterapkan cukup lama namun masih sedikit yang memanfaatkannya bahkan cenderung stagnan. Paper ini berupaya untuk melaporkan hasil penelitian terkait analisis penggunaan teknologi informasi pada sistem administrasi perpajakan. Paper ini merupakan hasil penelitian dan merupakan penelitian survei kepada calon WP yang telah menggunakan sistem e-reg namun masih tetap datang ke Kantor Pelayanan Pajak (KPP). Analisis penelitian mengadopsi Technology Acceptance Model (TAM). Hasil analisis menunjukkan masih adanya kendala yang perlu diperbaiki dalam penerapan e-reg secara penuh sehingga nantinya tidak terjadi lagi kesulitan calon WP dalam memperoleh NPWP.


One of the government's activities is to collect taxes, taxpayers are increasingly being accepted with government programs to realize tax conscious people. The Ministry of Finance in charge of the Directorate General of Taxes has improved its taxation services, including by reforming tax administration. Before becoming a taxpayer, prospective taxpayers must register the Taxpayer Identification Number (NPWP). To facilitate the activities of obtaining NPWP and to make technology use programs for tax administration reform, the government through the Directorate General of Taxes organizes online NPWP registration activities, hereinafter referred to as e-registration. This information system has been implemented for a long time but there are still few who use it and even require stagnation. This paper is published to inform the results of research related to the analysis of using the information technology in tax administration systems. This research is a survey of prospective taxpayers who have used the e-reg system but still come to the tax service office. The research analysis agrees with the concept of technology acceptance model (TAM). The results of the analysis show that there are still things that need to be improved in the application of e-reg which is fully needed, and there is no need for
the difficulties of prospective taxpayers in obtaining NPWP.

Keywords


administrasi perpajakan; e-registration; kemanfaatan sistem; kemudahan penggunaan sistem; teknologi informasi

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DOI: https://doi.org/10.37905/jji.v1i2.2654

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