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Factors Affecting Taxpayers’ Satisfaction of E-Billing System Users

Accounting Analysis Journal · Vol. 6 No. 2 (2017) · pp. 148–159

DOI
10.15294/aaj.v6i2.15408
ISSN
2502-6216, 2252-6765
Published
2017-07-14
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Penelitian ini bertujuan untuk menguji apakah persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak berpengaruh secara parsial dan simultan terhadap kepuasan wajib pajak pengguna e-billing system. Populasi penelitian ini adalah wajib pajak pengguna e-billing system yang terdaftar di KPP Pratama Semarang Barat sejumlah 7.426 wajib pajak. Metode pengambilan sampel menggunakan convenience sampling dengan jumlah sampel yang digunakan sebanyak 97 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linier berganda dengan program SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan dan kualitas informasi secara parsial berpengaruh positif terhadap kepuasan wajib pajak pengguna e-billing system. Kualitas sistem informasi dan kualitas pelayanan pajak secara parsial tidak berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak secara simultan berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Kesimpulan dalam penelitian ini adalah kepuasan wajib pajak pengguna e-billing system dipengaruhi oleh variabel persepsi kegunaan dan kualitas informasi. The study aimed to examine the effect of perceived usefulness, quality of information system, quality of information, and quality of tax service partially and simultaneously to taxpayer satisfaction of e-billing system users. The population in this study are taxpayer of e-billing system users registered in KPP Pratama Semarang Barat with total number of 7.426 taxpayers. The sampling technique used in this research is convenience sampling with a sample of 97 respondents. The analysis method used in this research is descriptive statistical analysis and multiple regression analysis with SPSS version 21 programs. The results showed that perceived usefulness and quality of information partially positive effect to taxpayer satisfaction of e-billing system users. Quality of information system and quality of tax service partially not effect to taxpayer satisfaction of e-billing system users. Perceived usefulness, quality of information system, quality of information, and quality of tax service had an effect to taxpayer satisfaction of e-billing system users. The conclusion in this research is taxpayer satisfaction of e-billing system users influenced by variable of perceived usefulness and quality of information.

Collaboration network of the authors

40 authors · 107 co-authorship links · 24 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Politeknik Negeri Ujung Pandang
  • Politeknik Negeri Sriwijaya
  • Universitas Muhammadiyah Metro
  • Universitas DIPA Makassar
  • State University of Makassar
  • Universitas Halu Oleo
  • Bandung Institute of Technology
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Jamrud AminuddinAffiliation unknown4
Malahayati MalahayatiPoliteknik Negeri Sriwijaya2
Anjar Purba AsmaraAffiliation unknown2
Agustina WidiyaniAffiliation unknown2
Lia HandayaniAffiliation unknown2
Yayuk AstutiAffiliation unknown2
Adi DarmawanAffiliation unknown2
Muhira Dzar FarabyPoliteknik Negeri Ujung Pandang1
Nur HidayahPoliteknik Negeri Ujung Pandang1
Muh. AhyarPoliteknik Negeri Ujung Pandang1
Asriyadi AsriyadiPoliteknik Negeri Ujung Pandang1
Yuniarti YuniartiPoliteknik Negeri Ujung Pandang1
Mustika MustikaUniversitas Muhammadiyah Metro1
Asmah AkhrianaUniversitas DIPA Makassar1
Mukhlisin MukhlisinState University of Makassar1
Nur ArafahUniversitas Halu Oleo1
Amar MarufAffiliation unknown1
Arvyaty ArvyatyAffiliation unknown1
Sri Yuliani MAffiliation unknown1
Rahmi ApriliaAffiliation unknown1
Hamdiansah HamdiansahAffiliation unknown1
Muhammad Agung Triyudha AgustinaAffiliation unknown1
Muthiah Aini RahmiAffiliation unknown1
Alma Cantika AristiaAffiliation unknown1
Fahriza Dwi IndahyatiAffiliation unknown1
Miftachur RobaniAffiliation unknown1
Amiul IchsanAffiliation unknown1
Chashif SyadzaliAffiliation unknown1
Sarah MutiaraBandung Institute of Technology1
Muhammad DarwisAffiliation unknown1
Andi AryanaAffiliation unknown1
Shanie SukmawatiAffiliation unknown1
Linda AgustinaAffiliation unknown1
Siti SangadahAffiliation unknown1
Hafidz MahmudiAffiliation unknown1
Susmiatun SusmiatunAffiliation unknown1
Novita Putri FatmaAffiliation unknown1
Denisa Putri MaulaniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Factors Affecting Taxpayers’ Satisfaction of E-Billing System Users</dc:title>
	<dc:creator>Nurhayati, Nurhayati</dc:creator>
	<dc:creator>Kusmuriyanto, Kusmuriyanto</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan untuk menguji apakah persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak berpengaruh secara parsial dan simultan terhadap kepuasan wajib pajak pengguna e-billing system. Populasi penelitian ini adalah wajib pajak pengguna e-billing system yang terdaftar di KPP Pratama Semarang Barat sejumlah 7.426 wajib pajak. Metode pengambilan sampel menggunakan convenience sampling dengan jumlah sampel yang digunakan sebanyak 97 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linier berganda dengan program SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan dan kualitas informasi secara parsial berpengaruh positif terhadap kepuasan wajib pajak pengguna e-billing system. Kualitas sistem informasi dan kualitas pelayanan pajak secara parsial tidak berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak secara simultan berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Kesimpulan dalam penelitian ini adalah kepuasan wajib pajak pengguna e-billing system dipengaruhi oleh variabel persepsi kegunaan dan kualitas informasi.
The study aimed to examine the effect of perceived usefulness, quality of information system, quality of information, and quality of tax service partially and simultaneously to taxpayer satisfaction of e-billing system users. The population in this study are taxpayer of e-billing system users registered in KPP Pratama Semarang Barat with total number of 7.426 taxpayers. The sampling technique used in this research is convenience sampling with a sample of 97 respondents. The analysis method used in this research is descriptive statistical analysis and multiple regression analysis with SPSS version 21 programs. The results showed that perceived usefulness and quality of information partially positive effect to taxpayer satisfaction of e-billing system users. Quality of information system and quality of tax service partially not effect to taxpayer satisfaction of e-billing system users. Perceived usefulness, quality of information system, quality of information, and quality of tax service had an effect to taxpayer satisfaction of e-billing system users. The conclusion in this research is taxpayer satisfaction of e-billing system users influenced by variable of perceived usefulness and quality of information.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2017-07-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/15408</dc:identifier>
	<dc:identifier>10.15294/aaj.v6i2.15408</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 6 No 2 (2017): July 2017; 148-159</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v6i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/15408/10613</dc:relation>
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