ANALISIS PERSEPSI PEGAWAI TERHADAP PENERAPAN E-LEARNING PROSES BISNIS SISTEM INTI ADMINISTRASI PERPAJAKAN

Abstract

E-Learning Business Process of Tax Administration Core System (SIAP) or Coretax aims to provide understanding to employees of the Directorate General of Taxes related to the Standard Operational Procedure which will be the basis for implementing the SIAP application. This study aims to analyze the perception of DGT employees towards the implementation of 21 E-Learning Business Processes of SIAP in supporting tax reform. This study is a quantitative study using SEM with a sample size of 3,269 from a population of 45,000. The variables studied are e-learning design, service quality, learning motivation, management support, usage, user satisfaction, and learning impact. The results of the study indicate that e-learning design, service quality, learning motivation, and management support have a positive and significant effect on user usage and satisfaction. In addition, the use of e-learning has a significant positive effect on user satisfaction and learning impact. However, user satisfaction has a negaitive and insignificant effect on learning impact. This study provides implications for BPPK to improve learning design that is in accordance with participant needs and responsive service quality. In addition, management ensures proactive policies to support e-learning and employee career development. Through proper managerial support, employee learning motivation through e-learning will also increase.