ANALYSIS OF EMPLOYEE PERCEPTION TOWARDS THE USE OF E-BILLING IN THE TAX PAYMENT PROCESS AT THE MINISTRY OF MANPOWER OF THE REPUBLIC OF INDONESIA, SOUTH JAKARTA ANALISIS PERSEPSI PEGAWAI TERHADAP PENGGUNAAN E-BILLING DALAM PROSES PEMBAYARAN PAJAK DI KEMENTERIAN KETENAGAKERJAAN RI JAKARTA SELATAN

Main Article Content

Retha Anastasia Putri Simorangkir
gurhanawan

Abstract

Analysis of Employee Perceptions on the Use of E-Billing in the Tax Payment Process at the
Ministry of Manpower of the Republic of Indonesia, South Jakarta
This research is motivated by the ongoing challenges in the implementation of the e-Billing system
within the Ministry of Manpower of the Republic of Indonesia in South Jakarta, despite its design to
improve efficiency and transparency in tax administration. Some employees still face difficulties in
understanding procedures, have limited digital literacy, and hold negative perceptions toward the
system. This study aims to analyze employees’ perceptions of the use of e-Billing in the tax payment
process, identify the influencing factors, and formulate solutions to improve the system’s effectiveness.
This research uses a descriptive qualitative approach, with data collected through observation,
interviews, and documentation. The data analysis technique applies Miles and Huberman’s interactive
model, which includes data reduction, data display, and conclusion drawing. The findings indicate that
employees’ perceptions are influenced by perceived ease of use, perceived usefulness, and
organizational support. These findings are analyzed using the Technology Acceptance Model (TAM)
framework. The study concludes that increasing employee understanding through training and
technical assistance is essential to ensure the optimal implementation of the e-Billing system in
government institutions.

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