ANALISIS TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA SURABAYA (STUDI PADA SISTEM TAX SURVILANCE BADAN PENDAPATAN DAERAH KOTA SURABAYA)
DOI:
https://doi.org/10.31539/costing.v7i6.14285Keywords:
Technology Acceptance Model, Perceived Ease of Use, Perceived Usefulness, Actual System Use, Kepatuhan Wajib Pajak, Tax SurveillanceAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Technology Acceptance Model (TAM) terhadap kepatuhan wajib pajak di Kota Surabaya, dengan studi kasus pada penggunaan sistem Tax Surveillance Kota Surabaya. Tax Surveillance adalah sistem yang menggunakan teknologi berbasis sistem perangkat lunak untuk memonitor dan merekam transaksi wajib pajak secara otomatis yang dijalankan oleh Badan Pendapatan Daerah Kota Surabaya. Populasi dan sampel dalam penelitian ini adalah wajib pajak restoran yang masih aktif beroperasi, berada di wilayah Kota Surabaya Pusat, sudah terpasang sistem Tax Surveillance pada aplikasi yang dipergunakan untuk transaksi, berjumlah 40 wajib pajak restoran. Sumber data dikumpulkan melalui kuesioner yang disebarkan kepada wajib pajak dengan kriteria tersebut secara online dengan cara mengirimkan link google form melalui whatsap responden. Dianalisis menggunakan Software SPSS untuk uji Validitas dan Reliabilitas, sedangkan untuk Hipotesis menggunakan Smart PLS, untuk menguji hubungan antara variabel serta peran mediasi. Hasil penelitian menunjukkan bahwa Perceived Ease of Use berpengaruh signifikan terhadap Actual System Use. Perceived Ease of Use, Perceived Usefulness tidak berpengaruh signifikan terhadap Actual System Use. Perceived Usefulness berpengaruh signifikan terhadap kepatuhan wajib pajak. Actual System Use tidak berpengaruh signifikan terhadap kepatuhan wajib pajak
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Shilpa, Katira., Rajeev, Samuel., Shefali, Tiwari., Deepali, Pai., Surya, Agrawal. (2024). Patient Satisfaction with the Service Quality Dimensions In Multi-Speciality Private Hospitals in Indore City MP, India. doi: 10.58777/mbs.v2i1.252
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Sudarwati. (2023). Determination of Loyalty Through Mediation of Patient Satisfaction at Indriati Boyolali Hospital. JMMR (Jurnal Medicoetivolegal dan Manajemen Rumahsakit), 12(1) doi: 10.18196/jmmr.v12i1.33
Suja, Sundram., Sunil, E., Tambvekar., S.Sekar., Ghada-elkady., Shiv, Kant, Tiwari., R.Gopinathan. (2022). The effect of service quality on patient loyalty mediated by patient satisfaction. Journal of Pharmaceutical Negative Results, 1393-1400. doi: 10.47750/pnr.2022.13.s06.184
Victor, Pratama., Sri, Hartini. (2020). The Effect of Perception of Health Care Service Quality on Patient Satisfaction and Loyalty in Mother and Child Hospital. 13(3):234-253. doi: 10.20473/JMTT.V13I3.21139
Wahyuti, D., & Poniman, B. (2017). Pengaruh Kualitas Pelayanan Terhadap Kepuasan Dan Loyalitas Pasien Rawat Inap Di Rsu Assalam Gemolong Sragen. ProBank, 2(1), 39-54. https://doi.org/10.36587/probank.v2i1.130
Yalçın, Karagöz., Fuat, Yalman., Yusuf, Karaşi̇n. (2022). The effect of servi̇ce quali̇ty on pati̇ent sati̇sfacti̇on and pati̇ent loyalty i̇n medi̇cal touri̇sm: a study on the turki̇sh di̇aspora. Toros üniversitesİ iisbf sosyal bilimler dergisi, doi: 10.54709/iisbf.1172168
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Zaid, A. A., Arqawi, S. M., Mwais, R. M. A., Al Shobaki, M. J., & Abu-Naser, S. S. (2020). The impact of Total quality management and perceived service quality on patient satisfaction and behavior intention in Palestinian healthcare organizations. Technology Reports of Kansai University, 62(03), 221-232.
Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1988). Communication and Control Processes in the Delivery of Service Quality. Journal of Marketing, 52(2), 35-48. https://doi.org/10.1177/002224298805200203
Alfina, Okta, Nur, Hidayah., ., Marsudi., Sri, Nastiti, Andharini. (2023). Influence of Experiential Marketing on Patient Loyalty Through Patient Satisfaction as Intervening Variable. Business Innovation Management and Entrepreneurship Journal, 2(01):44-54. doi: 10.22219/bimantara.v2i01.27250
Arianto, Nurmin. 2018. “Pengaruh Kualitas Pelayanan terhadap Kepuasan dan Loyalitas Pengunjung dalam Menggunakan Jasa Hotel Rizen Kedaton Bogor.” Jurnal Pemasaran Kompetitif 1, no. 2: 123-134.https://doi.org/10.32493/jpkpk.v1i2.856
Bahrudin, M., & Zuhro, S. (2016). Pengaruh kepercayaan dan kepuasan pelanggan terhadap loyalitas pelanggan. BISNIS: Jurnal Bisnis dan Manajemen Islam, 3(1), 1-17. http://dx.doi.org/10.21043/bisnis.v3i1.1463
Budi, A. P., & Perwirani, R. (2024). Analisis Pengaruh Kualitas Pelayanan dan Kepuasan Pasien Terhadap Loyalitas Pasien Pelayanan Pendaftaran Rawat Jalan Di Rumah Sakit Umum Asy Syifa Sambi. Journal Health Information Management Indonesian (JHIMI), 3(1), 21-26. https://doi.org/10.54082/jupin.834
Chang, Eun, Kim., Joon-Shik, Shin., Jinho, Lee., Yoon, Jae, Lee., Me-riong, Kim., Areum, Choi., Ki, Byung, Park., Ho-Joo, Lee., In-Hyuk, Ha. (2017). Quality of medical service, patient satisfaction and loyalty with a focus on interpersonal-based medical service encounters and treatment effectiveness: a cross-sectional multicenter study of complementary and alternative medicine (CAM) hospitals. BMC Complementary and Alternative Medicine, 17(1):174-174. doi: 10.1186/S12906-017-1691-6
Choi, Kui-Son, et al. The relationships among quality, value, satisfaction and behavioral intention in health care provider choice: A South Korean study. Journal of business research, 2004, 57.8: 913-921. https://doi.org/10.1016/S0148-2963(02)00293-X
Christof, Toreh., Dewi, Sri, Surya, Wuisan. (2024). Influence of service quality, brand image, and communication on patient satisfaction and loyalty of urology patient at siloam hospital manado in 2023. Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi, 11(1):505-522. doi: 10.35794/jmbi.v11i1.53784
Dhannisa, Azzahra., Yuli, Prapanca., Nurminingsih. (2023). The influence of perceived quality of service on patient loyalty in the outpatient installation of puspa husada hospital in 2023. PHARMACOLOGY MEDICAL REPORTS ORTHOPEDIC AND ILLNESS DETAILS (COMORBID), 2(1):15-23. doi: 10.55047/comorbid.v2i1.756
Fushen. (2023). The effect of service quality and patient satisfaction on patient loyalty mediated by patient trust at rumah indonesia sehat (ris) hospital. Multidiciplinary Output Research for Actual and International Issue, 2(4):701-717. doi: 10.54443/morfai.v2i4.630
Helena, Nurhayati., Siti, Dyah, Handayani., Li, Wang. (2024). Analysis of Service Quality in Improving Patient Satisfaction and Loyalty in Pratama Berkah Sehat. Jurnal Penelitian Pendidikan IPA (JPPIPA), 10(7):4101-4111. doi: 10.29303/jppipa.v10i7.5595
I., P., Doddy., Ririn, Wulandari. (2023). Factors Affecting Patient Loyalty Through Intervening Patient Satisfaction at Bunda Hospital Purwokerto. 1(2):79-86. doi: 10.58291/ijmsa.v1i2.75
Indah, Pertiwi. (2022). Pengaruh Kualitas Pelayanan Kesehatan dan Sarana Prasarana Terhadap Loyalitas Pasien Melalui Kepuasan Pasien. An Idea Nursing Journal, 1(01) doi: 10.53690/inj.v1i01.108
Kotler, P. (1997). Manajemen pemasaran: analisis, perencanaan, implementasi, dan kontrol. Jakarta: Prenhallindo.
Kotler, P. (1997). Manajemen pemasaran: analisis, perencanaan, implementasi, dan kontrol. Jakarta: Prenhallindo.
Maria, D.S, Manlea., Yoseph, Kenjam., Yudishinta, Missa. (2023). Hubungan Mutu Pelayanan Dengan Tingkat Kepuasan Pasien Rawat Inap Di Puskesmas Ponu Kabupaten Timor Tengah Utara Tahun 2022. SEHATMAS Jurnal Ilmiah Kesehatan Masyarakat, 2(4):1033-1044. doi: 10.55123/sehatmas.v2i4.2607
Megasilvia, Sinaga., Dewi, Purba., Sri, Imelda, Pakpahan. (2024). Analisis kualitas pelayanan pendaftaran bpjs terhadap kepuasan pasien rawat jalan di rsud doloksanggul kecamatan doloksanggul kabupaten humbang hasundutan tahun 2024. 2(2):1-13. doi: 10.70751/stikeskbdoloksanggul.v1i2.87
Muhammad, Fadli, Ramadhansyah., Sutopo, Patria, Jati., Farid, Agushybana. (2021). The Effect of Health Care Quality Town Patient Satisfaction in Indonesia. Jurnal Aisyah : jurnal ilmu kesehatan, 6(3) doi: 10.30604/jika.v6i3.1012
Nancy, S., Lampus., Dewi, Sri, Surya, Wuisan. (2024). Correlation between Doctor-Patient Communication with Patient Satisfaction and Loyalty. Medical Scope Journal (MSJ), 6(2):149-158. doi: 10.35790/msj.v6i2.53161
Sangadji, E. M., & Sopiah. (2013). Perilaku konsumen: Pendekatan praktis disertai himpunan jurnal penelitian. Yogyakarta: Andi.
Santoso, S., & Tjiptono, F. (2001). Riset Pemasaran: konsep dan aplikasi dengan SPSS. PT. Elex Media Komputindo, Jakarta.
Shilpa, Katira., Rajeev, Samuel., Shefali, Tiwari., Deepali, Pai., Surya, Agrawal. (2024). Patient Satisfaction with the Service Quality Dimensions In Multi-Speciality Private Hospitals in Indore City MP, India. doi: 10.58777/mbs.v2i1.252
Sri, Mulyani., Muhammad, Akbar. (2023). Relationship Between The Health Centre Service Quality And Facilities With Inpatients Loyalty. Indonesian Journal of Health Sciences Research and Development, 5(1):119-126. doi: 10.36566/ijhsrd/vol5.iss1/158
Sudarwati. (2023). Determination of Loyalty Through Mediation of Patient Satisfaction at Indriati Boyolali Hospital. JMMR (Jurnal Medicoetivolegal dan Manajemen Rumahsakit), 12(1) doi: 10.18196/jmmr.v12i1.33
Suja, Sundram., Sunil, E., Tambvekar., S.Sekar., Ghada-elkady., Shiv, Kant, Tiwari., R.Gopinathan. (2022). The effect of service quality on patient loyalty mediated by patient satisfaction. Journal of Pharmaceutical Negative Results, 1393-1400. doi: 10.47750/pnr.2022.13.s06.184
Victor, Pratama., Sri, Hartini. (2020). The Effect of Perception of Health Care Service Quality on Patient Satisfaction and Loyalty in Mother and Child Hospital. 13(3):234-253. doi: 10.20473/JMTT.V13I3.21139
Wahyuti, D., & Poniman, B. (2017). Pengaruh Kualitas Pelayanan Terhadap Kepuasan Dan Loyalitas Pasien Rawat Inap Di Rsu Assalam Gemolong Sragen. ProBank, 2(1), 39-54. https://doi.org/10.36587/probank.v2i1.130
Yalçın, Karagöz., Fuat, Yalman., Yusuf, Karaşi̇n. (2022). The effect of servi̇ce quali̇ty on pati̇ent sati̇sfacti̇on and pati̇ent loyalty i̇n medi̇cal touri̇sm: a study on the turki̇sh di̇aspora. Toros üniversitesİ iisbf sosyal bilimler dergisi, doi: 10.54709/iisbf.1172168
Yunike, Yunike., Hasni, Hasni., Suprapto, Suprapto. (2023). Quality of Health Services to the Level of Patient Satisfaction. Sandi Husada : Jurnal Ilmiah Kesehatan, 12(1):183-189. doi: 10.35816/jiskh.v12i1.990
Zaid, A. A., Arqawi, S. M., Mwais, R. M. A., Al Shobaki, M. J., & Abu-Naser, S. S. (2020). The impact of Total quality management and perceived service quality on patient satisfaction and behavior intention in Palestinian healthcare organizations. Technology Reports of Kansai University, 62(03), 221-232.
Zeithaml, V. A., Berry, L. L., & Parasuraman, A. (1988). Communication and Control Processes in the Delivery of Service Quality. Journal of Marketing, 52(2), 35-48. https://doi.org/10.1177/002224298805200203
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2024-12-31
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