Determinan Kesuksesan Implementasi Aplikasi e-Faktur

Abstrak Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh persepsi kegunaan, persepsi kemudahan dan persepsi kerumitan terhadap kesuksesan implementasi e-faktur di Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan Kabupaten Sinjai. Penelitian ini melibatkan 30 responden dari 188 jumlah keseluruhan Pengusaha Kena Pajak baik Wajib Pajak Badan maupun Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Kabupaten Sinjai. Penentuan jumlah sampel menggunakan rumus Slovin. Data dikumpulkan melalui metode penelitian pustaka dan pembagian kuesioner. Selanjutnya, data uji melalui uji instrumen (uji validitas dan uji reabilitas), uji asumsi klasik (uji normalitas, uji multikolonieritas, dan uji heteroskedastisitas), dianalisis menggunakan metode analisis statistik deskriptif, dan dilakukan uji hipotesis (uji regresi linear berganda, uji koefisien determinasi, uji parsial, dan uji statistik f). hasil penelitian menunjukkan bahwa Persepsi Kegunaan berpengaruh positif terhadap kesuksesan implementasi e-faktur wajib pajak orang pribadi untuk menggunakan e-faktur; Persepsi Kemudahan berpengaruh positif terhadap kesuksesan implementasi e-faktur untuk menggunakan e-faktur; dan Kerumitan berpengaruh negatif terhadap kesuksesan implementasi e-faktur. Kata Kunci: Persepsi Kegunaan, Persepsi Kemudahan, Persepsi Kerumitan, Kesuksesan Implementasi E-faktur Abstract This study aims to examine and analyze the effect of perceived usefulness, perceived ease, and perceived complexity on the successful implementation of e-invoicing at the Tax Counseling and Counseling Service Office of Sinjai Regency. This study involved 30 respondents from 188 total Taxable Entrepreneurs, both corporate and Individual Taxpayers, registered at the Tax Counseling and Consultation Service Office (KP2KP) of Sinjai Regency. Determination of the number of samples using the Slovin formula. Data were collected through library research methods and distributing questionnaires. Furthermore, the test data through instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, and heteroscedasticity test) were analyzed using descriptive statistical analysis methods, and tested hypotheses (multiple linear regression test, coefficient of determination test). Partial test, and statistical test f). the results of the study indicate that perceived usefulness has a positive effect on the successful implementation of e-invoicing for individual taxpayers to use e-invoicing; Perception of convenience has a positive effect on the successful implementation of e-invoicing to use e-invoicing, and complexity has a negative effect on the success of e-invoicing implementation. Keywords: Perceived Usefulness, Perception of Ease, Perception of Complexity, Successful Implementation of E-invoicing