Eduvest ï¿½ Journal of Universal Studies Volume 3 Number 2, February, 2023 p- ISSN 2775-3735- e-ISSN 2775-3727

THE INFLUENCE OF COMPUTER SELF-EFFICACY, TAXATION KNOWLEDGE AND MODERNIZATION OF THE TAX SYSTEM ON THE USE OF TAX E-SYSTEMS FOR MSMEs DURING THE COVID-19 PANDEMIC
Licke Bieattant, Ika Wahyuni, Aprilia Putri Andriani Universitas Trisakti, Indonesia Email: [email protected], [email protected], [email protected]
ABSTRACT
The purpose of this study was to analyze the effect of computer self-efficacy, tax knowledge and modernization of the tax administration system on the use of the e-Taxation System in the utilization of the Covid 19 Pandemic Tax Incentive for UMKM Taxpayers in DKI Jakarta. This study uses quantitative research methods. Based on data analysis, it is known that the value of countable, this proves that computer self-efficacy, Tax Knowledge and Modernization of the tax administration system have a positive effect on the use of the e-Taxation System in the utilization of Covid 19 Pandemic Tax Incentives for UMKM Taxpayers. This shows that computer self-efficacy, knowledge of taxation and modernization of the tax administration system have a positive influence in its implementation, where the implementation of a transparent and accountable tax administration system, mastery of comprehensive tax knowledge as well as everyone's expertise and curiosity about the E-Taxation System Application Program by the government in simplifying the implementation of tax obligations. With the improvement of the tax administration system, knowledge and ability of a person in mastering computers, the higher the curiosity of a personï¿½ to use the e-Taxation System in the use of Tax Incentives for UMKM Taxpayers affected by the Covid 19 Pandemic.ï¿½
KEYWORDS	computer self-efficacy, Tax Knowledge, Modernization of the tax administration system, use of the e-Taxation System
	This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International

INTRODUCTION

In Indonesia, President Joko Widodo has officially designated Covid-19 as a non-natural national disaster.ï¿½ This determination is stated through the Presidential Decree of the Republic of Indonesia No. 12 of 2020 (Presidential Decree No. 12 of 2020) (M. L. Ghozali, 2011). This presidential decree stipulates the implementation of covid-19 mitigation. At the time of the establishment of the Covid-19 Pandemic as a National Disaster on April 13, 2020, the map of the distribution of Covid-19 in Indonesia which has been confirmed positive is 4,557 cases which are not only centralized in Jakarta and until now the covid 19 distribution map as of September 30, 2020 is 287,008 Positive confirmed cases, 214,947 declared Cured and 10.740 deaths. Of these, 73,736 Positive Cases are dominated in the DKI Jakarta area (I. Ghozali, 2016).

The Covid-19 pandemic, which is still spreading, has resulted in a significant evaluation and deregulation of the national economy (Hartati, 2015). One of the pillars of the national economy is in the tax revenue sector. The role of a fast-growing and dynamic society must be utilized, namely in the context of accelerating health recovery and national economic recovery. Before the Pandemic and during the Covid-19 Pandemic, the role of the community as taxpayers was an important role as a form of participation in national development. and sources of funding what is accepted by the state must be managed with high discretion and allocated for the welfare of the people, especially in order to mitigate the impact of the Covid pandemic 19. Next .ini be Recapitulation Acceptance Country Year 2019 (Kabir et al., 2017).

Figure 1 Recapitulation of the 2016-2019 State Budget

Source: Financial Memorandum of the 2019 State Budget

When viewed from Figure 1, the trend of state revenue from 2016 to 2019 has increased every year, this is supported by the trend of tax revenue which also continues to increase every year, the increase in 2019 is amounting to 237.9 trillion rupiah or an increase of 15.3% compared to 2018, or an increaseï¿½ of 15.3% (Yarangga, 2022). ï¿½

One of the components of society that acts as a taxpayer is MSME Business Actors where as many as 2.3 million MSME actors are registered as Taxpayers or approximate-ly 3.6% of Tota l 64.1 Million MSME actors registered with the Ministry of MSMEs in 2018. However, MSMEs that have been supporting the national economy and have proven to contribute approximately" approximately 60% of Indonesia's GDP and are considered "Resilient Businesses" when Indonesia's economy experiences Turbulansi in 2018, but during the Covid-19 Pandemic, MSME Businessï¿½ Actors were the most affect-ed (Febryanti & Linawati, 2020).

ï¿½Comprehensive Impact of Determining the Covid 19ï¿½ Pandemic as a Nationalï¿½ Disas-ter, through theï¿½ Covid 19 Prevention and Spread Policy, namely the PSBB and Social Distancingï¿½ Programs, MSME Actors who are the hardest hit and affected by the Policy This is Where the PSBB and Social Distancing Program resulted in 68% - De-creased SalesTurnover, 12% - Capital Difficulties, 10%- Distribusi Hampered - Due toï¿½ Insufficient Transportation Facilitiesï¿½ available forï¿½ Distributing Product Sales, 6 %- Raw Material Difficulties ï¿½ Suppliers Unableï¿½ toï¿½ support Productionï¿½ needs, 4% ï¿½ Produc-tion Hampered ï¿½ Ability to Cover Production Costsï¿½ (Laborï¿½ Costs), scarcity of rawï¿½ mate-rials (Kemalaningrum & Octaviani, 2020).

ï¿½ï¿½ï¿½ And the peak of these conditions is the weakening of the economic and financial conditions of MSME players, this makes them have to cut business costs in order to survive where the method one of them is the Ministerof Manpower by laying offï¿½ / being laid off (Kusuma, 2018).

ï¿½This condition is responded quickly by the DGT through Government Strategies and Policies inï¿½ order to Mitigate Economicï¿½ Impacts and Accelerateï¿½ National Economic Re-covery, namely through theï¿½ Fiscal Policy Funnel yang inï¿½ Regulation in PMK 23 of 2020 changes toï¿½ PMK 44 ofï¿½ 2020 concerning tax incentives for taxpayers affected by the coronavirus outbreak.ï¿½

However, the use of this tax incentive has a number of conditions that must be met by taxpayers, one of the main is that tax incentives can only be utilized through the E Tax Systemï¿½ï¿½ namely the DGT Online Application (Official Portalï¿½ ofï¿½ the Director General of Taxes).

The Directorate General of Taxes synergizes between tax incentive policies for tax-payers affected by the coronavirus outbreak by improving Good Governance and excel-lent service (Service) Excellent) in the management of tax administration. One form of this effort is to modernize the tax administration system, one of the real forms is the Information Technology-based Application Program which has been has been carried out by the Director General of Taxes, namely the DGT Online Application which is a means for Taxpayers to carry out Tax Obligations and Utilization of other Tax Facilities. Tax Modernization also applies technology information that continues to update tax services in the form of online payments, e-SPT, e-Filing, eForm, e-registration and information systems of the Directorate General of Taxes.

The following is a table of the development of the number of submissions of e-filling tax returns, e-forms, e-SPTï¿½ ï¿½based on national data, namely:

Table 1

The Development of the Number of e-Filling Submissions Nationwide

Year 2016- 2019

Indicators	SPT Through DGT Online (e-filling)	Manual Tax Return
2016	17.207.34	17.919.891
2017	19.606.232	15.179.738
2018	21.749.347	3.953.281
2019	10,600.000	798.475

Source: Directorate of Tax Data and Information, DGT, 2020

From table 1, it can be seen that the decrease in the realization of the delivery of the number of tax returns received by the Director General of Taxes this year is inseparable from the impact of the spread of the Covid Pandemic 19.

ï¿½ This is seen from the policy previously issued by the Director General of Taxes which provides a number of tax relaxations and incentives to taxpayers.

Apart from the impact of the Covid-19 Pandemic, the phenomenon that occurs in society is still many taxpayers who are negligent in carrying out their tax obligations. This is evidenced by the still not achieving the national tax revenue target.

ï¿½The following is a recapitulation of targets and realization of tax revenues for 2015 ï¿½ 2019:

Table 2

Recapitulation of targets and realization of Tax Revenues for 2015 ï¿½ 2019 (Trillion Rupiah)

Year	Target	Realization	Achievement Ratio (%)
2015	1.294, 26	1.060,83	81,60%
2016	1.355,20	1.105,73	81,59%
2017	1.283,57	1.151,03	89.67%
2018	1.424,00	1.315,15	92.24%
2019	1.577,56	1.332,66	84,48%

Source: Director General of Taxes, 2020

Judging from table 2, it shows that the achievement of tax revenue only reached 84.48% in 2019, down compared to 2018 of 92.24% although the achievement rate has decreased but in terms of achievements. The nominal realization in 2019 increased by approximately 17.16 trillion rupian compared to 2018.

ï¿½The phenomenon of not achieving the 2019 revenue target, indicates that there is a tax non-compliance that can be caused by various facts, one of which is the Lack of Knowledge in the field of Taxation and information technology, and lack of motivation from within the taxpayer for his ability (Computer Self Efficacy) to take advantage of the use of information technology-based Tax Applications to carry out their Tax Obligations. In addition to mitigating the Economic Impact and Accelerating Na-tional Economic Recovery, through various policies, the government, especially the Direc-tor General of Taxes, hopes that the public can take a positive side with utilizing Infor-mation Technology to maintain its Economic and Business Activities during the Covid 19 Pandemic.

The high need for technology during the Covid-19 Pandemic has made many people start to study and follow the development of information technology in order to follow the trends that occur and alsoï¿½ï¿½ the many needs for increasingly demanding technology (Darmayasa & Setiawan, 2016).

By following and learning from the development of information technology or com-puters, it will support a person's life to be more effective and efficient in their activities. Today we can benefit from the existence of a technology or computer in the fields of edu-cation, industry, manufacturing, business, banking, military, engineering, science, medi-cine, government, entertainment, games and also the field of criminality. The government in utilizing the development of information technology or computers aims to strengthen theï¿½ relationship that occurs between theï¿½ government and the community and also pro-cess data or information aimed atï¿½ theï¿½ benefit of society.

The following is information technology user dataï¿½ or internetï¿½ user data nationally, namely:

Figure 2 Technology User Data Nationwide

Source: Survey Data of the Indonesian Internet Service Providers Association, 2018

According to data from the Indonesian Internet Service Providers Association (APJI, 2018) the percentage of internet users in Indonesia in 2018 increased by 10.12% com-pared to the previous year.ï¿½ Internet users reached 171.17 million users out of a popu-lation of 264.16 million. The growth of internet users from year to year cannot be sepa-rated from many factors, especially the increase in telecommunications infrastructure development (Chandra & Rahmawati, 2016).

From the phenomenon of not achieving the 2019 revenue target and the projected taxï¿½ revenue in 2020 which has decreased significantly due to the Covid-19ï¿½ Pandemic, making theï¿½ government, especially the director general of taxes,ï¿½ have to work atrictly maintaining the stability ofï¿½ existing taxï¿½ JIRIB compliance through fiscal policies due to the Covid 19 pandemic (Rahayu, 2013).

Lack of Knowledge in the field of Taxation and information technology, and lackï¿½ ofï¿½ motivation from within taxpayersï¿½ to take advantage of the use of information technol-ogy-basedï¿½ Tax Applications (e-System Taxation) to carry out their Tax Obligations and so that during the current Covid-19 Pandemic, taxpayers can take advantage ofï¿½ tax facilities and incentives provided by the Director General of Taxes in order to mitigate the impact ofï¿½ Pandemi Covid 19 through the means of the DGT Online Application (e-System Taxation), especially for taxpayers of MSME Businessï¿½ actors as an economic support national (Rahayu, 2012).

The phenomenon of the Covid-19 Pandemic that has hit has a domino impact in various aspects, in this case one of which is the taxation aspect, in order to mitigate the impact of the Covid 19 Pandemic, especially for Taxpayer Actors MSMEs, innovations of the director general of taxes throughï¿½ modernization of the Tax Administration System, one of which is throughï¿½ the DGT Online Application (e-Pepajakan System) toï¿½ help tax-payers toï¿½ can take advantage of Tax Incentives. And to be able to take advantage of these Tax Incentives, it requires the ability of taxpayers in the field of Information Technology (computerï¿½ï¿½ self-efficacy) to use the Applicationsi / Electronic Program pro-vided by the Director General of Taxes which is certainly supported by knowledge in the field of Taxation.

In accordance with theï¿½ï¿½ background and problems above, the objectives of this study are:

1. To analyze the effect of computer self-efficacy on the use of the Tax e-System Ap-plication in the use of Covid-19 Pandemic Tax Incentives for MSME Taxpayers.

2. To analyze the effect of Tax Knowledge on the use of the Tax e-System Application in the use of Covid-19 Pandemic Tax Incentives for MSME Taxpayers.

3. To analyze the effect of modernizing the tax administration system on the use of the Tax e-System Application in the use of Covid-19 Pandemic Tax Incentives for MSME Taxpayers.

4. To analyze the influence of computer self-efficacy, Tax Knowledge and moderniza-tion of the tax administration system on the use of the Tax e-System Application in the use of Covid-19 Pandemic Tax Incentives for MSME Taxpayers.

RESEARCH METHOD

The type of research used in this study is explanatory research, whichï¿½ is in accord-ance with the purpose of this study,ï¿½ namely analyzing the influence partially and simul-taneously which includes Computer Self Efficacy, Tax Knowledge, Modernization of the Taxï¿½ Administration System for the Use ofï¿½ Tax e-Systemï¿½ in the use ofï¿½ Tax Incentive Covid Pandemic 19 (Sugiyono, 2019)

Data Collection Techniques

In this study, the data collection techniques used include questionnaire techniques by giving a set of questions or written statements to respondents for answeringï¿½ answer-sand to measure respondents' opinions using aï¿½ likert scale consisting ofï¿½ five numbers, namely from the number 5 for a strongly agreeing opinion (SS), the number 4 forï¿½ an opinion Agreeingï¿½ (S), numberï¿½ 3 forï¿½ Disagree opinion (KS), number 2 for Disagree opin-ion (TS) and number 1 for strongly disagree opinion (STS) (Umar, 2011).ï¿½ï¿½ ï¿½

Operational Definition ofï¿½ Variables

The free variablesï¿½ (X) used in this study are Computer Self Efficacy, Taxation Knowledgeï¿½ and Modernization of the Tax Administration System.

1) Computer Self Efficacy

ï¿½ Computer self-efficacy is one ofï¿½ theï¿½ internalï¿½ factors that reside in the user or tax-payer.ï¿½ Computer self-efficacy is defined by Compeau andï¿½ Higgins (1995) in Rustiana (2004:29) as anï¿½ assessment of a person'sï¿½ computer capabilities and expertiseï¿½ to perform work related toï¿½ technologyï¿½ information.

According to Compeau and Higgins (1995) there are three dimensions that affect CSE or computer self-efficacy, namely :

a) Magnitude

b) Strength

c) Generalisability (Generalizabiliy)

2) Knowledge or understanding ofï¿½ taxes according to Siti Kurnia Rahayu (2013: 141), taxpayers must have, among others, knowledge ofï¿½ general provisions andï¿½ tax pro-cedures, theï¿½ tax system in Indonesia and the function of taxation.

3) Modernization of the Tax Administration System

According to (Sari, 2013) stated that theï¿½ modernization of the taxï¿½ administra-tion system is as a user of new tax facilities and infrastructureï¿½ by utilizing the devel-opment of science and technologyï¿½ . The spiritï¿½ ofï¿½ this modernization programï¿½ is the implementation of good governance, namely the implementation of a transpar-ent andï¿½ accountable tax administration system by utilizing a reliable information technology systemï¿½ andï¿½ current.

According to (Sari, 2013) there are 4 dimensions of modernization of the tax administration system , namely:

a. Organizational Structure

b. Business Process and Information and Communication Technology

c. Human Resource Management

d. Implementation of Good Governance

The bound / dependent variableï¿½ in this study is the Use of E System Taxation.ï¿½ Ac-cording to ï¿½Siti Kurnia Rahayu (2017) E System Taxation is one ofï¿½ theï¿½ applications devel-oped byï¿½ DGTï¿½ inï¿½ order toï¿½ improve the quality ofï¿½ service to taxpayersï¿½ in the field of tech-nologyï¿½ï¿½ information and communication.

According to Haryadi (2009: 53) there are 2 dimensions of the Use of the E System of Taxa-tion (e-filling), namely:

a. Broad availability and flexible access

b. Comprehensive security

Sample Collectionï¿½ and Research Techniques

The population in this study is DKI Jakarta Micro, Small Business actorsï¿½ registered with the Office of Cooperatives and SMEs in 2019, namely 62,929 units consisting of 5 Administrative Areas, namely Central Jakarta (6,322 Units), West Jakarta (16,969 Units), East Jakarta (14,187 Units), North Jakarta (11,078 Units), South Jakarta (13,780 Units) and Kepulauan Seribu (593 Units).ï¿½ This studyï¿½ used Accidental Sampling.ï¿½ The sample in this study wasï¿½ 368 using theï¿½ Slovin formula.ï¿½ The percentage of inaccuracy allowancesï¿½ due to sampling errorsï¿½ thatï¿½ can still be tolerated or desired in this study was 5%.

ï¿½This studyï¿½ usesï¿½ the Multiple Linearï¿½ Regressionï¿½ technique and the Coefficient of Determination by conducting an Instrument Test andï¿½ Classical Assumption Testï¿½ first so as to obtain a goodï¿½ regression model.

RESULT AND DISCUSSION

DATA ANALYSIS

The result of data collection in the form of a successful questionnaire that was qualified to be tested was 368 samples.

Partial Test ResultCoefficientsa

Type		Unstandardized Coefficients		Standardiz edï¿½ï¿½ Coefficien Ts	T	Sig.
Type		B	Std .ï¿½ Error	Beta	T	Sig.
1	(Constant)	5,219	0,768		6,798	0,000
	Computer Self Efficacy	0,262	0,056	0,259	4,685	0,000
	Tax Knowledge	0,510	0,061	0,313	8,415	0,000
	System Modernization Tax Administration	0,432	0,056	0,428	7,731	0,000

a. Dependent Variable: Use of e-System Taxation Source: SPSS data version 24 (processed by the author)

Based on the table above, it can be obtained:

1. The_calculated t value is 4.685 with a Sig value of 0.000. This indicates that the calculatedï¿½t value is greater than the table t of 1.966 and the Sig value is smaller than 0.05. This means that there is a significant influence between the computer self-efficacy variable on the use of the Tax e-System in the Utilization of Covid Pandemic Tax Incentives for MSME actors.

2. The_calculated t value is 8.415 with a Sig value of 0.000. This indicates that the _calculated t value is greater than the table t of 1.966 and the Sig value is smaller than 0.05. This means that there is a significant influence between the variables of Tax Knowledge on the use of the Perp invitation e-System in the Utilization of Covid Pandemic Tax Incentives for MSME actors.

3. ï¿½The calculated t value is 7.731 with a Sig value of 0.000.ï¿½ It shows

that the_calculated t value is greater than the table t value of 1.966 and the Sig value is less than 0.05.ï¿½ This means that there is a significant influence between the variables of modernization of the tax administration system on the use of the Tax e-System in the Utilization of Covid Pandemic Taxï¿½ Incentives for MSMEï¿½ actors.

1. The Use of Computer Self Efficacy Against the Use of e-System Taxation

Fromï¿½ï¿½ the results ofï¿½ testing the hypothesis that the _calculated tï¿½ value ofï¿½ 4.685 is greater than the _table tï¿½ of 1.966 with a significantï¿½ 0.000 smaller thanï¿½ï¿½ 0.05 which means that theï¿½ï¿½ hypothesis inï¿½ï¿½ the studyï¿½ thisï¿½ is whyï¿½ H1 is accepted, meaning that the influenceï¿½ ofï¿½ï¿½ computerï¿½ï¿½ self-efficacyï¿½ has a positive effect on the use of ï¿½e-Tax System in the Utilization ofï¿½ï¿½ Covid ï¿½19 ï¿½Pandemic Taxï¿½ Incentives forï¿½ MSME players In the results of the ï¿½Computer Self Efficacy ï¿½research that affects the ï¿½e-System Taxation isï¿½ with the computer skills that everyone has and the curiosity ofï¿½ every community in this case isï¿½ MSME actorsï¿½ theï¿½ programï¿½ carried out by the government can makeï¿½ it easier for MSMEï¿½ actors to use the ï¿½Tax e-System ï¿½application in the implementation of their tax rights andï¿½ obligations, and makeï¿½ utilizationï¿½ Tax Incentives Theï¿½ Covid 19ï¿½ï¿½ pandemic computerized has enormous benefitsï¿½ for taxpayersï¿½ to get Tax Incentives which are one of theï¿½ rights ofï¿½ taxpayers. Coupled with the results of research that has been carried out with good results and has a good contribution. This shows that the higher a person's ability to master a computer, the higher a person's interest in using the Taxation e system in the implementation of Rights and Obligations, in this case the use of Covid 19 Pandemic Tax Incentives for MSME Taxpayers.ï¿½

CONCLUSION

Computer Self Efficacy affects the use of Tax e-System in the use of Tax Incentives, this shows that the higher a person's ability to master a computer, the higher a person's interest in mastering a computer will be, the higher a person's interest inï¿½ using the Tax e-Systemï¿½ in the use of Covid-19 Pandemic Tax Incentives for MSME Taxpayers.

Tax Knowledge affects the use of the Tax e-System in the use of Tax In-centives, Mastery of Knowledge can provide information disclosure on tax administration so that taxpayers can carry out their rights and tax obligationsproperly. This shows that the higher the Tax Knowledge mastered by Taxpayers in carrying out their tax Rights and Obligations, the higher the interest in using the Taxation e system in the Utilization of Tax Insentif for MSME Taxpayers.

The modernization of the Tax Administration System has an effect of 36.6% on the use of the Tax e-System in the use of Tax Incentives, this shows that with the increase in updates in the tax administration sys-tem, the use of the Tax e-System will also increase in the use of Tax In-centives for MSME Taxpayers.

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