Pengaruh Penerapan Sistem E-SIMPADA terhadap Penerimaan Pajak Restoran di Distrik Heram Tahun 2019–2025
Abstract
This study aims to analyze the effect of the ease of use of the e-SIMPADA system, the usefulness of the e-SIMPADA system, and taxpayer compliance on restaurant tax revenue in Heram District by employing a quantitative approach through questionnaires distributed to 40 respondents selected using proportionate cluster sampling and purposive sampling from a population of 97 restaurant taxpayers, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results showed that the ease of use of the e-SIMPADA system did not have a positive and significant effect on restaurant tax revenue, the usefulness of the e-SIMPADA system had a positive and significant effect on restaurant tax revenue, while taxpayer compliance did not have a significant effect although it showed a positive relationship, and simultaneously the three variables were able to explain 66.5% of restaurant tax revenue with the remainder explained by other variables outside the research model. Thus, the usefulness of the e-SIMPADA system is the main factor driving restaurant tax revenue, so efforts to optimize restaurant tax revenue should focus on enhancing the usefulness of the system, improving system features, increasing service effectiveness, socialization, and providing assistance to taxpayers so that the use of e-SIMPADA can have a greater impact on restaurant tax revenue.
Keywords: e-SIMPADA, Ease of Use, Usefulness, Taxpayer Compliance, Restaurant Tax Revenue
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References
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