Pengaruh kualitas teknologi informasi terhadap sistem e-filing dan implikasinya terhadap biaya kepatuhan : (survei pada wajib pajak badan terdaftar di KPP Madya Bandung)

147

!
"# #

$
%

&

% #
#

# #

+

' #

%

#' ()

*'

, -+

'
'
,'
('
'

$
0!
0
!

$ . / %%
0!
0

0
2 3
#

1
% #

,++(
,++)
,++
,+ (

!

"

#

$%

#

#&'

!

*

" # #% "
( # )
* ) %
%
#
(+ ,* )
# ",#,(
,& ( %
" #% #" *% - ",#,(
#
- % - ,(+ %
# ,# -

- - #
#

"

* ).

#

/0012034

5
/106

( #

!

"

#
( # #

) *

+#

$ %&

'

, #

-

# *

.

/

% - , (

# # ##

0

# ) *

+#

, #
1

#2 ( # #

(
) *

3 -

+#

( # #
+

0

+

) *

-

, #

(

'
4

(

+#

#

, #

(

#

+ 4

1556

v

'

7 ,

!

(

8 - 9

%

(

:

22

#

'

1

( # #

) *

+#

$) ,+9 &

;

+

6 !

2

%5 !

#2

!

!

)

!

%% !

-

%1

0

<

+

!

)

+

, 2#

!

+

!

#

#
%3 9
# *
%4

.

# *

%7
%8

# *
.

vi

#

, #

%:

.

.4

1556

#

2

# *
#

!

=

,

vii

15%3

/ 1%%56%4:

!

%

"
!

"

!

"

&

#
#

$

#

'

#

%

&

%

( )

"
&&

&
&&
"

viii

!

&
*

+

!

*

,

+

-

!
%
.
! "

&&

"&

&&

&

&&

%

&

& "

&&

%

&

%

, /
-

0

/

& /
1 " 0
#

&

*

+
%

1 " 0

,

"
"

&&

/

&

0

0 /

,

1 " 0
!

!

!%

"

!%

2 0&

!,
!,

34

!

&

!

5
30

&

!

/

4

%

$

7

,

%

4

%

5

%!

%

7 6

%

7

%

7

&0
,

6

%!
%,

4

%,

/
/

0

%%-

&0

ix

,
-

/
&

0

&

0

%

5

%
,#

5
&

,#

$

-

2 0&

-!

!

-!

2
!

8

4

!

7

-!

34

"

--

0&

!

$

!

7

$

-

!

2

7 6

!

2

7

$

5

!

$

4

0
5
&

0

6

4

"

&&

*9+

!

$

5

0

6

4 /

!

$

5

0

6

4

! ! $

6

*:+
1 " 0

##

! !

"

&&

&

0
#-

/
! ! <
!

,

*;+

/

0

1 " 0

#

4
!

"

&&

&

/
#-

!

%

"

%

/

/

0

1 " 0

,

0

!

x

xi

!
"

#

$

!

"

#

$
%

"

&

$
'

$

**
*!
# ++,
1# ) 1
1 * 1
** *
45'

&+
3
) " #

&

#

&'(&
- .+
+ **+* +
1 #1* 21

!
*
# ++
.

1#

,

., )
# )
+1# )
! .

"
+
$

+*

"

7
9
;
.

,
<
< =

.

6.#

2 5
## /
,>

:,
.)
4

"

) )
* 9
!
# ++
,
1.
1 1.
. $

! .. ( @
!

) (*'+&,/*+*0/&0/0+
! .

- + # 71 , .
* 8 *0 / 45'

( .

"

' .

$

)

/
'
"
$ * !
1

9

(

%

.

" ,1
.
0# 1 * 2,

122

#

7;
* (, * 3'45-*

.
$
5 $
- .+ * +* +
1#
1
? .
* 8 * &0 45'
$

@

1

#

'

> -

A ;

6
C !

* B

4

A "

( ?

-

6
! ?

.

/
.
7 6
0

?

A ;

.

"

$
* *
0 $5" D

7
, .
, >
5

@

'
.#
"
,

?
(5";6(

; .
# ++
/&11
1

0/1

1

$
#
- .+
+
1
1)

.

* +* +**+
,1
* 8 * & 45

1
*

#* '

.

1

1

5.

1> . $ 4 # #
; ;
- $
6.# - 6=
* 7
./
8 * 9+, 7 * &*
E < =
4
"
'
"$
> F

( ? * * 6=
(" ##
)
0# * && 1&/
**

$
== 1 #

@

:

+
.

.

+

+

**

" 67 1H -

92;
0001#
**

*

( !
" ,
/

& +
"

@

4
@

, .

#

/

6=

G

1

)

- .+
** 3

.

"

=

# )

.

G

;

*
# ++.

6

+

- .+

*
$ #* !
# ++
.1 , . 1# ) 1
* 8 * * 45'

3
?)

6

!

"

6D

.
45'

# < =
!

/

#

.#

*
123

-

$
/

.
4 )
?#

.

-

"7 !
1# ) 1- # 1

)

#

" .
6,, # <

,

7

9

9

" #

$ =

..
#

!G ;6

;(
#)

9

9

9

,

$ $ B
"
!
%
!

:

19

1
- 9

0

0 0

#

"
- G5"5

.

$
=1
%

0

%
.
#
1

# ++
1#

/

6

*

$

6= 5
@

4

&

.
*>

; )
*
!
.
1 .
45'

! $2#=

.

0C
.
< =
<

#

9 .

?

$

#
- .+

7

+
! .

+* / &+# ) 1 #
1
*0
* 8
/

2 "

$

=

%

5.

"

.#
.

5

=

"

,
-

71,
/

$

$
? 1

** 1* 0
5$

5

4
3,,

2

. 5
G

! ,,

##
7#
A: B

5. . @ %

2
!

5D

9

=

**
5

0
C

.#
$

-

3, 6 -

:

7G
0 @

=C
'

< =

&

?#
!

124

' .

!

9$

!

4

!

' - @
=
%
#

/

**

@
:#

?
/

!

6

)

B 4

$

1(
7

"

> .

#

D =

>

(

!

!

(

- G

# 7
? 6/

5 . ?
'
!

/
5

$
$ - .

6

125

6
" .

!

#
+ 1,
/

!
1# .

<

% $
** G -

/
-

6.#
,8
5 .-

0

4
- .+
+
/+
#
* $

9

$

&

/

.
>

* !
" B " C

#
.
.

"
0
$

- 9

"

/

/
.

.

-

(
!

"

C.

6 1 /+ ! +
.#
"

3
6 -

< =

(

$ "

B 1G

!

"

*
) .
6.#

# ++
#I

.#

00

(
$

(

4

0 0

&

> .

-

5, 7
< =

#
A"

C.

0

$?

!

?! > .
6 1 + !+
.
" 6
!
#
B " C

#

(

* 2*
&* (+ >

, 4
,, -

"

1#

"

,,
, -

#

1

$
2&//
$

H

, -

!

H -

-

,'

$

0
* - .$

64

4'

H
"

.
(

$-(

" ,
6"

7
7#
67#
--

$

@

"

, 8
A5 , .

@

*
/

8
$-

&*

" "
# ++
!
* 1
13
* /0 45'

>

"

)

)
G >

; .

,

-

)

(

!
>

;

2B *C ## 2&&01

/
# " E
- .

)
9 ,,

4
- 19

!

1 * !

##

;$
5 =
<
7
#
" ,
67 .
- = ;
/
0 0 *
-, 7
( < =
, > =
;
"
. *2 & > H


?

"

,

- @
.

:
"

$ 9
G -

;

-

*
@

*

:
'

0

<

$

%

*

5.

"

%

, %

)F

'

,
"

.
!

2
;

" #

#

** %

$
# )

# ++
1

1

)
1#
.
**8 * * 45'

> # .
"

1

.

' .

.#

"9
7 ;
,"

" .
"
'
#
1
45'
"

9
# ++

6,
?

.4
, .
:

5
0#

< =
,

+1 , .

*

. , 1
*2

!

/ 5.# .
6 - G
"
#
67#
- /
0
)
0# >

,

#
$
. ,
# ++
1 1
1

*
.# - +
15 1 .
. ;
G

+ .
;

0#
"
!

+
1;

;

+

5
- .+
.1

!
+
"

.

;

* +**+
;

#)
+ 0 &&&2 /+
> = .
8

;) .

#

5 ,

127

? 5
' .
+ 0 */+.
. , 1
/ #
* 8* /&

6
?

2

#* !
# 1
&* 45'
0

!

( *
$ - . ".
.
9
*$ '< =

/
ttabel pada taraf signifikan. Dimana t tabel untuk α =
0,05 sebesar 1,96.

!

!
"

119

120

!

#

!
$%

&
$%

(

)

'

!

!
"
&

'

"

121

$%

$%

$%

*

!
(

)

!

!
!

!

*
!

(

)

!
!

!
#
'
&

#

"
$%

"

&

(

)*

+#,

'

(

)

" #

'

(

*+
,
'

%!"

(
)
'

.
!
#

(
!

"

)

'

,
0 %1

$
%&
'

(

)
&!" /

1

2
!" 2

(

3

)
)

4

)'( *

(

,
'

(

)+*
),*
.

'
'
-

(

&!"

(
(

.
(

/
'

($!
'

(

(

'

(

)

5
($
(

(

.

!"
5

!"
#

$

%%& !

Universitas Komputer Indonesia

5

Page 1

)
4

!" 6
'
(

4
!"

/

'

(
5

($
6
*(-&&8(3"8

(

!" #
)

4
6

($
5

!"
5

'

/

0 !" #
(
7

3

($

(

($

5
<
!

63(
($

<

<

$

!

5
0 !"

'

(
4

!
,
.

$

#

#

92"

0

!"

)

'

(

4

:

0
2

. 4

'

(

!"
6

$
3
,

(

+

$

%%&!"

4

$4
-

4

+

-

"
4
'

!" (
4

4
#

(
$

((

"

4

2
(

(
"

!" #

'
"

(( #

'

)
#
$

!"

;

4
"
4

4

$

1 %!" $

(

4
(

4

$

, 4
4

,

"

)
4

4

Universitas Komputer Indonesia

Page 2

#

4

$

1 %!

5

4
4
.

" ;
4

4
'
(( #

"
!

(
>, 4
4

"

" ;
'

4
, 4
#"

4

(

4
-4

4

-

(( #
"

"

!
!

4

4

(

!?"

)

5

4

5
4

4

" 6

"
4
-)

#. #/
' # #$
&
+#/ 1#/ 2 ! &

"

$

4

&+#/0 #
4

"

4
#

.=

!" #
-

!

4

3

>

!

!

4

!

4

!

?"
)
4

'

0!

)

4
! ,
$

#

!

5

@

4
"

3

A

A

3

!

!
6 4

!

4
9"

/

4

!
5
"
0!
!
)

4
"

!
!
"

Universitas Komputer Indonesia

)
)
)

#

!
4

Page 3

"
" +
" ,
0" -

6 4

!
(
!
# 4

!

0 !
$

7 (
6

$#

5

" -

($

(

($

" '
5

!
" (

"

5
!

!
63(
4

($
5
#
0!

"

%&%

!

4

?"
#
4

@

A

A
( #
#

$

#
%

"
#"

&

)
% %!

#

!

,

@(

>
#

-

'

)
6 4
)
'

(
?"
4

"

%&%!

"
. ,

($!

*
-

"

!

$

'

(
)

)
"

6
. (
'

$.#
(

)
4

*

$.#
'
.

>#
)

!" .
3

'
)
5

00 !

(

(
*

$.#!

4
($!

)
($

4
+

?"

)

)

. -

"

#

5

8
4

(
)

" .

4

Universitas Komputer Indonesia

#

"3

5

Page 4

>
"
?"
%

2-

!

"
)

4
4
>$

, 4

$

4

5) ! .& 1#/
C
4

4

& !1& &/&6

#/

"
4

4

4
4

;

"

/

.

4

'

4

(

#
A
A 3" .
.4

4
?"

7

6

A
1

7 "
)

(
(

"

#
4

4
4

#

6

+

4

4"

4

"$

#6"

.

,

1

!

+

4

4

)
>

4

#

(

4
"

-

0

"

(/ !" (

234"
+
#

9
3

@

B&!
>

@
'
)

)
.

+
"

%% !
'
#

4

(
(

4

($
(

4
"6

'

4

5
" #
"

63(
.

?"

((

4

6
)

4
.
,

4

D

E

($

)

)

4

4

"

4

"

)

"
2

B B!

)

.

+

4

4

-

Universitas Komputer Indonesia

0

"

Page 5

(/ !
" " 6 4
,
A

4)
0
"
1 &!

=

(/
5
"

-

0

"

,

4
5

E!"

2
5 " $

-

0

"

)

4
E!"

+

?"
#

,

#

A

=

4

1 !

(
(/ !

+

"
)

!

-

!" (
"

0
)

-

4

(/ !

4

4
"

+
)

+
)

!

B E
" 2
)

!
5

!"

4
4
"

5
5

-

+

,

5

4

4

+

4

"
#
A

4

0" "

"
F

7)

2# 6
&/&6
&
#2# #/

#/

1#/

(

'
(( #
!
#

2
2

A

" " (
)

"
5

+

"
4

(

"

,

F

#

'
)

(( #
!
#

4

"2

(
+

-4
'
(( #

4
"

4

" "(
"

)
((
5

4

)
)
#

#
"

7
)

Universitas Komputer Indonesia

1B
5

00

E
)

E!
E" 2

Page 6

) '

)

(

,
5

" $
E!
)

($
"
,

-

"
(

(

'
(( #

4

1%

E

" 2

"

)
'

)

(
5

)
5 +
%
2

E

5

"

'

(
5

)

E

5

)

"

!" 2
4

4
5

4
4

+

"
"

)

,

+

+

"
)
(/ !
-0" " "
6

)
1
5

E
" 2

"

(/ !

)
4

,

4

F
(

" #
+
5

"
-

'
(( #

4

+

!
+

" #

0
!
2

+
"

(

"0

+

"0"
)

5
2

!

)
5

+
!"

1 B E
" 2
)

'

+

#

"

3
#

(

+
+

"(

0 +

"
+

(
BB

4

E

" F
4

" 2
)

Universitas Komputer Indonesia

+

+

Page 7

+
+
+

+

0
4

+

,

#
0

-

4

"

"

4

+

$
4

, 4
+

"

" "
9
-

8

2
4

#

F

$
2

, 4

4
B0

" "
4

4 .

!

+

4

4
)
4
4

+
+

4
4

"

2

00"
-

+

- G
4
.

4

4

0 0E
1 BE
%1" .

4
5

4

4

+

4

4

,
4

+

-4

"
B10
4" .

4
4

+
4

"

"

5

8
#

& " .

F

& E
" " 2

4

- G

&E

!

4

+

-4

"

4
)
+
4

4

+

,

"
4

4

+

+

;
"

7

2

φ H

2

φ ≠

4

8
"
#

+

4

"1" 2
4
+

!
4
)

Universitas Komputer Indonesia

"B

Page 8

4
%&

)

%1!"
4

4
.

E
2

2

1

!

#
#

" 3
)

2

A
!

,

4

A

1& !
C

B! /

4
"

+
"

;

5
2

" 6

H

φ

5

"
2

φ

4
"

≠

2

"

)
"
& E" $
&

"&
%%
%1!"

'

E
2

2

"3
)

!
&E" .
& E
(
"
!
4
-4

1 BE

.
(

&!"
2

2

)

)

4

4
0 0E" $
1B

!

4
4

1 BE"

.

/
)
4
2
1 &!" 2

4
,

0 0E
!

1 BE

4

(

A )

!"

2
4

)
4
4

4

%

!
*+

!

2

4

B!

,
A

5

-

5

-

"

6

"

4

4

0!

0!"

+
A

B

)

-4
4

!
!

!
!" 2

Universitas Komputer Indonesia

Page 9

9)

&

'6#/ 1#/ #+#/

!
)
! 6

4

3

(

4
" #

;

-

!
4
5
"
4

;

4
,$

"
!
)

,$
,$
"
#

"

5
'

2

(
'

"

(

" .

'
! '

(

(
6

4

"

3

;

'
1#% #+ '

4

.

.

"

,

4

.=
*
-

'
,$

4
!

4
'

(

Universitas Komputer Indonesia

,$
"

(

"

# #
$

I

(

(

.
%
-

9 " $ )
"
0"
( !
"
(
. "
(
"
&" 1
(
!
- ' !" 3
$
"
#
&"
"
" "
'
2
"
/
"
"
" ,
#
1 !
' !
3
88)))"
" " 85
8 5 8
J- 4
-

Page 10

.

K B
4

" 3
', "
.
) /
(
"

0

N
#
*

#

2
9
1"
,$
.
.
5
L4
4-.
$ J
$
9
4
; "
3
( #%
4
5
67 89 . J $ ; +
47 )
'
"
2
$
"
" 2
(
#
$, #
"
3
88)))"4
"5 8
8 8
"
" #
6
K
B ',
9
*" " @
) #"9"
%% "
"
(
" #, G
"
B - % "
6
"
" ,
,
%
- ' !
!
'
3
88)))"
) "5 8
800&
0&8
- 4
"
0C
K
', "
*+
9
"
$ -7 " # 5
'
5 "
"
$ J 9
5
9
5
#
*
5 *+
5
4
.
:
( # 3
&
;< : = .$.M ; +
4
7 )
'
.
"
5
#
,
4
$ 5
. 5
7 ):
"
A
A )
"
" .
(
(
'
(
$
(
" 3
; +
6
"
2
4
#" #"
B!" ( # "
( #
#
"
; +
;
#
(
"
2
3
)
"
"
$
" !
1
2
-( > 2
- ' !" $
( 5 N, ,(
;,"
2
*+ ,
"
1"
*
'
$
2
"
I
A
,
"
,
, ) " 3 44 (
"
"
9
5 9
C4 * 5
5 $ J

Universitas Komputer Indonesia

,

$
(
N
3
#
$
N
)
"
;
,
#

(

$ J

*."
1" "
$
*
)
,
0
"
"
(
+
6
"
63( 7
*(-&&8(3"8
"
$
9
(
5
*
!
(
(
.
. (!"
-/ "
7
C
.
#
"
"
J ( 5
$
* 5
5
. *
5 .
"
)
@
3
&
8 :
5"
+
$ 5
#
,
5
; +
"
= "

/

9
B" "
*

$
# 5
*

/

,
?

/

A
*
;

/

N
"

3

(" /
"
*
'
9
)
*
(" 3

"

(

"
@
"-(" 3
88)))"
J
"5 8 ) 8
8
08 -4
O
"&6 *
"
" 0 #
"
#6" .
,
6
2
= #
I
4 '
I
44
.
7
3
"
"N 5
44 5
4 5
#
"
.4 5
3
4
#
F " 1 !
" 1 B1
"
#
A
A "
"
*-N
4
$ J -.
5
(
"
3
$
1
"
&
= 9
",
"
"
%"
, 4
$ 5
N
#
" 7 )
6
$
#5A )-2 "
4
9
5 A ) # 2 ) 5 ("
%&%" )
( #
N 5 (
5
; "
"
" ' !
2
)
! @
I
A
,
"
-

"

-

Page 11

)
!

"

" 2

!

!

'

!

"
88)))"
4 -

$
"

" 85

8
- 4
"
K 0 ', "
'
"
"
5 N
4 $ J

17
2$

$
,

,
5 "

*J
(
%

"
"

" (
* 5
4
3

$4

"
(

,
"
88)))"
8

)
; +

7
"
6 ,

#

) "5
4 -

K &

', "

4

8
-

"

4

80 B&
- .

Universitas Komputer Indonesia

Page 12

6#

0

+#/

5)3

0

7)3

1

7)3
8

2
#

:
#
9

10

&

B

B

0

B1

;55

3