Adaptation Must Tax Beginner in Use E-Filing: Study On Generation Millennials in Kediri City
DOI:
https://doi.org/10.24256/kharaj.v8i1.9161Keywords:
adaptation must tax , e-Filing, generation millennials , mandatory tax beginner , path analysisAbstract
Digitalisasi sistem perpajakan melalui implementasi e-Filing membutuhkan kemampuan adaptasi wajib pajak, khususnya bagi wajib pajak pemula dari generasi milenial. Penelitian ini bertujuan untuk menganalisis tingkat adaptasi wajib pajak pemula generasi milenial dalam menggunakan e-Filing dan menguji pengaruh langsung dan tidak langsung antar variabel yang memengaruhi proses adaptasi di Kota Kediri. Penelitian ini menggunakan pendekatan kuantitatif dengan tipe studi deskriptif dan asosiatif. Data dikumpulkan melalui kuesioner dengan skala Likert lima tingkat yang didistribusikan kepada 50 responden, yang dipilih menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah path analysis dengan bantuan perangkat lunak SPSS. Sebelum analisis dilakukan, data diuji melalui uji validitas, uji reliabilitas, serta uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil pengujian menunjukkan bahwa seluruh instrumen penelitian valid dan reliabel, dan data memenuhi asumsi statistik yang dibutuhkan. Hasil analisis menunjukkan adanya pengaruh signifikan, baik secara langsung maupun tidak langsung, antara variabel independen terhadap tingkat adaptasi wajib pajak pemula dalam menggunakan e-Filing. Temuan penelitian ini menunjukkan bahwa generasi Milenial di Kota Kediri memiliki kemampuan adaptasi yang cukup baik terhadap sistem e-Filing, meskipun masih dipengaruhi oleh faktor pendukung dalam proses penggunaannya. Penelitian ini diharapkan dapat memberikan kontribusi akademis dalam pengembangan studi perilaku wajib pajak serta menjadi pertimbangan material bagi otoritas pajak dalam merumuskan strategi sosialisasi dan bantuan yang lebih efektif bagi wajib pajak pemula.
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