PERSEPSI EFEKTIVITAS SISTEM CORETAX: PERAN LITERASI DIGITAL DALAM MEMODERASI PENGARUH KESIAPAN INFRASTRUKTUR, KUALITAS SISTEM, DAN KOMITMEN KEBIJAKAN
DOI:
https://doi.org/10.24252/isafir.v7i1.72084Keywords:
Infrastructure Readiness, System Quality, Policy Commitment, Perceptions Of The Coretax System’s Effectiveness, Digital LiteracyAbstract
Abstract, This study aims to examine the influence of infrastructure readiness, system quality, and policy commitment on perceptions of the effectiveness of the coretax system, as well as to test whether digital literacy can strengthen the relationship between infrastructure readiness, system quality, and policy commitment on perceptions of the effectiveness of the coretax system. This study employs a quantitative descriptive approach using convenience sampling with the Slovin formula, calculated based on the number of registered MSME taxpayers at the Sungguminasa Tax Office (KP2KP), resulting in a sample size of 100 respondents. The findings indicate that infrastructure readiness, system quality, and policy commitment have a positive influence on perceptions of the coretax system’s effectiveness. Moderation variable analysis using the absolute difference approach indicates that digital literacy does not strengthen the relationship between infrastructure readiness and perceptions of the coretax system’s effectiveness. Digital literacy strengthens the relationship between system quality and perceptions of the coretax system’s effectiveness, and digital literacy strengthens the relationship between policy commitment and perceptions of the coretax system’s effectiveness.
Keywords: Infrastructure Readiness, System Quality, Policy Commitment, Perceptions Of The Coretax System’s Effectiveness, And Digital Literacy.
Abstrak, Penelitian ini bertujuan untuk menguji pengaruh kesiapan infrastruktur, kualitas sistem, dan komitmen kebijakan terhadap persepsi efektivitas sistem coretax serta menguji apakah literasi digital mampu memperkuat hubungan kesiapan infrastruktur, kualitas sistem, dan komitmen kebijakan terhadap persepsi efektivitas sistem coretax. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan metode convinience sampling dengan rumus slovin yang dihitung dari jumlah wajib pajak UMKM yang terdaftar di KP2KP Sungguminasa, sehingga sampel dari penelitian ini adalah sebanyak 100 responden. Hasil penelitian menunjukkan bahwa kesiapan infrastruktur, kualitas sistem dan komitmen kebijakan berpengaruh positif terhadap persepsi efektivitas sistem coretax. Analisis variabel moderasi dengan pendekatan nilai selisih mutlak menunjukkan bahwa literasi digital tidak dapat memperkuat kesiapan infrastruktur terhadap persepsi efektivitas sistem coretax. Literasi digital dapat memperkuat kualitas sistem terhadap persepsi efektivitas sistem coretax, dan literasi digital dapat memperkuat komitmen kebijakan terhadap persepsi efektivitas sistem coretax.
Kata Kunci : Kesiapan Infrastruktur, Kualitas Sistem, Komitmen Kebijakan, Persepsi Efektivitas Sistem Coretax, Dan Literasi Digital.
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