EVALUASI EFEKTIVITAS E-FILING PERPAJAKAN MENGGUNAKAN E-GEEF DAN IPA: STUDI KASUS DI KABUPATEN SLEMAN
Abstract
Based on Presidential Instruction No. 3 of 2003, the Indonesian government continues to
strive to improve the quality of e-Government for approximately sixteen years with various
changes for the sake of change to form a government that was increasingly literate in
technological progress. The Directorate General of Tax continues to make breakthroughs
in the e-Government field by creating various innovations in the e-Government field, one
of which is the Electronic Filing or e-Filing application used to make the Annual Tax
Reporting process easier, shorter, and more efficient. This study aims to evaluate the
effectiveness of e-Filing services in Sleman Regency by using the e-Government Services
Effectiveness Evaluation Framework (E-GEEF) model. The dimensions in E-GEEF are
used as measurement variables to provide the effectiveness value of e-Filing services. In
addition, this study also uses the Importance Performance Analysis (IPA) model to assist
E-GEEF in measuring the level of effectiveness of attributes based on importance and
performance. The level of importance is assessed from the extent to which e-Filing is
considered important by the taxpayer. While the level of performance is assessed from the
extent of e-Filing performance perceived by taxpayers. The analysis conducted in the
Natural Sciences, namely the suitability analysis, is obtained by comparing the
performance and interests. Gap analysis, which is obtained by finding the difference in
value between performance and interests. And quadrant analysis, which is obtained from
categorizing each attribute into four quadrant values. The third analysis aims to find
recommendations for improvement of attributes based on the level of priority that most
needs improvement so that e-Filing services can work more effectively.