PERSEPSI PEGAWAI PAJAK DAN PENGUSAHA KENA PAJAK TERHADAP PENERAPAN E-FAKTUR DI KANTOR PELAYANAN PAJAK PRATAMA SINGARAJA

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi pegawai pajak dan pengusaha kena pajak terhadap penerapan e-Faktur sebagai pengganti faktur pajak manual. Persepsi pegawai pajak dilihat dari segi kesiapan sarana dan prasarana, pelatihan, dan pelaksanaan tugas, sedangkan persepsi pengusaha kena pajak dilihat dari persepsi kebermanfaatan, persepsi kemudahan penggunaan, dan persepsi minat perilaku penggunaan e-Faktur. Penelitian ini menggunakan metode penelitian kualitatif dengan desain deskriptif. Data yang digunakan dalam penelitian ini adalah data kualitatif dan data kuantitatif. Persepsi pegawai pajak digali melalui wawancara mendalam dan persepsi pengusaha kena pajak digali melalui kuesioner yang dikumpulkan sebanyak 38 buah serta wawancara mendalam terhadap informan yang ditentukan berdasarkan purposive sampling. Hasil penelitian ini menunjukkan adanya persepsi positif baik dari pegawai pajak maupun pengusaha kena pajak terhadap penerapan e-Faktur. Pegawai pajak tidak menemukan masalah yang berhubungan dengan kesiapan sarana dan prasarana yang digunakan, pelatihan yang diberikan, dan tidak adanya masalah teknis dalam pelaksanaan tugas. Pengusaha kena pajak merasakan manfaat dari penerapan e-Faktur dan menilai bahwa aplikasi e-Faktur mudah untuk digunakan, serta pengusaha kena pajak memiliki minat untuk menggunakan sistem e-Faktur.
Kata Kunci : Penerapan e-Faktur, Persepsi Pegawai Pajak, Persepsi Pengusaha Kena Pajak.

The study aimed at finding out the perception of tax office staffs and taxable employers on the implementation of e-Faktur at the Pratama tax office Singaraja. The perception of the tax office staffs was seen from the readiness of training and tasks execution infrastructure and its facilities, while the perception of taxable employers could be seen from usefulness perception, the ease of use perception, and perception of interest of using e-Faktur. This study utilized a qualitative method with descriptive design involving the data of either qualitative as well as quantitative. The perception of tax staff office was obtained by using deep interview and the perception of taxable employers was obtained by using questionnaires distributed towards 38 respondents and deep interview made towards informants selected based on purposive sampling. The results of the study indicated that there was a positive perception both from tax staff office as well as from taxable employers on the implementation of e-Faktur. Tax office staff did not find any problems in relation to the readiness of infrastructure and its facilities use, and training activities, and technical problem in relation to the task implementation. The taxable employers got the benefit of using e-Faktur, they thought that e-Faktur application easy to use and they interested using it.
keyword : the implementation of e-Faktur, perception of tax office staffs, taxable employers perception