Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Sejak diperkenalkan penggunaan media pembayaran elektronis terus berkembang, namun proprosi uang tunai masih dominan digunakan dalam pembayaran transaksi rumah tangga di Indonesia. Besarnya penggunaan uang tunai, disamping kurang efisien juga berdampak terhadap aktivitas transaksi ekonomi yang tidak tercatat shadow economy. Peningkatan efisiensi transaksi pembayaran telah menarik peneliti dan pembuat kebijakan mengkaji dan mendorong konsumen rumah tangga lebih banyak menggunakan media pembayaran elektronis dibandingkan dengan media pembayaran uang tunai less cash society. Studi ini menganalisis keputusan rumah tangga dalam memilih media pembayaran untuk bertransaksi, dengan perhatian utama pada dua hal. Pertama, mengkaji pengaruh persepsi rumah tangga terhadap atribut kemudahan identifikasi transaksi anonymity terkait besarnya penggunaan media pembayaran uang tunai. Kedua, mengkaji dan mengidentifikasi pengaruh atribut yang melekat pada media pembayaran seperti keamanan, kemudahan, biaya, reward, dan acceptance terhadap keputusan rumah tangga dalam menggunakan media pembayaran elektronis serta bagaimana proses pengambilan keputusan pilihan rumah tangga tersebut dilakukan. Studi ini menggunakan data hasil survei terhadap rumah tangga perkotaan di dua provinsi yang dianggap mewakili wilayah dengan penggunaan media elektronis tertinggi di Indonesia. Hasil pengumpulan data diolah dan dianalisa untuk melihat faktor yang berpengaruh terhadap pilihan media pembayaran dengan menggunakan model pilihan diskrit. Metode ordered logit, digunakan untuk mengetahui perubahan kategori bertingkat kelompok pengguna uang tunai. Sedangkan metode nested logit, dipilih untuk mengkaji dampak atribut terhadap pilihan penggunaan media pembayaran elektronis dan proses pengambilan keputusan rumah tangga. Hasil studi pertama menunjukkan bahwa persepsi terhadap kemudahan teridentifikasinya transaksi media pembayaran akan berpengaruh terhadap besarnya penggunaan uang tunai. Namun, pada kelompok rumah tangga dengan kelas pendapatan tertentu menengah, kemudahan identifikasi transaksi diperlukan untuk memonitor pengeluaran budget control. Selain itu, pembayaran upah dengan uang tunai dan tipe transaksi bulanan akan meningkatkan penggunaan uang tunai lebih besar. Dari faktor sosial ekonomi, penggunaan uang tunai dalam jumlah besar dipengaruhi oleh pendidikan kepala rumah tangga yang rendah, tingkat pendapatan, jumlah anggota rumah tangga yang banyak, dan kepala rumah tangga yang tidak bekerja. Sedangkan hasil studi kedua memperlihatkan bahwa keamanan, biaya, reward, dan acceptance secara signifikan memengaruhi probabilitas penggunaan media pembayaran elektronis. Selain itu, hasil estimasi marginal effect menunjukkan perubahan persepsi atribut media pembayaran yang memiliki pengaruh besar adalah tingkat keamanan, pemberian reward, dan biaya. Dapat juga dicatat bahwa rumah tangga pengguna kartu debit dan transfer kredit sangat sensitif terhadap perubahan tingkat persepsi atribut keamanan, biaya, dan acceptance; sedangkan rumah tangga pengguna kartu kredit relatif sensitif terhadap perubahan persepsi atribut reward. Estimasi juga menghasilkan nilai koefisien inclusive value sebesar 0,661 yang menunjukkan proses keputusan rumah tangga dalam menggunakan media pembayaran bersifat bertahap dan membuktikan adanya korelasi di antara media pembayaran elektronis. Kebijakan untuk mendorong penggunaan media pembayaran elektronis dapat dilakukan melalui peningkatan pengetahuan rumah tangga tentang kualitas atribut media pembayaran melalui pendidikan dan pemberian informasi. Selain itu, peningkatan kualitas atribut media pembayaran dengan memanfaatkan berbagai fitur teknologi dan efisiensi transaksi juga diperlukan. Dari sisi karakteristik sosial ekonomi rumah tangga, faktor usia, pendidikan, pendapatan, dan status kepala rumah tangga bekerja, memiliki probabilitas tinggi untuk menggunakan setiap media pembayaran elektronis lebih banyak. Hasil ini menunjukkan bahwa penggunaan media pembayarna elektronis lebih segmented pada kelompok berpendidikan dan berpendapatan tinggi serta usia produktif. Kebijakan yang dapat diambil harus tepat sasaran pada target kelompok tersebut.

---

Although in recent years the use of electronic payment media has been growing rapidly in the world and have impacts on economic efficiency, the use of cash for economic transactions is still dominant. Existing studies focused on the macro impact of such transaction in developed countries. However, the studies on the payment method use are relatively limited. This is mainly due to the data limitation at the individual level. Various micro studies to identify the socio economic factors on the choice of cash usage have been attempted, but the focuses to identify the effects of media attribute payments are still limited. This study attempts to analyze household's decision associated with preference of cash and electronic payments using data of 936 urban households in six municipalities in Jakarta and East Java, focusing on the effect of payment system characteristics on the preferred payment method. Discrete choice model is employed as the household's decision can be assumed to follow a sequential process.The use of cash still represents the dominant role in the payment transaction. Cash payment has unique attributes compared to other payment media as it relates to the unidentified transaction factor. This study examines the impacts of the perception of the media attributes of specific payment transactions, specifically the ease of the payment media identification and the effects of characteristics of domestic cash transactions on the amount of use of cash in Indonesia. The study shows that an ordered logit model has been able to explain the factors that influence the magnitude of the use of cash. The results estimation shows that perceptions of the ease of transaction identification on medium of payment will affect the magnitude of the use of cash. In households with middle income class, the ease of transaction identification is required to monitor the expenditure budget control . In addition, the payment of wages in cash and monthly transaction type will magnify the cash usage. Based on the findings in this study, the electronic payment media needs to be utilized on payroll systems and routine household transactions. The amount of cash usage is also influenced by the behavior of cash withdrawal and the amount of money held by households. This findings show that the holding the money is intended for transaction purposes.Thus, to reduce the use of cash, a policy that can be implemented is to build the awareness to reduce the level of households 39 perceptions of the ease of identification of the payment media. In addition, the provision of information related to transaction monitoring can be more precisely implemented. Efforts from the authority to monitor transactions can be done discretely, where the data recording of transactions is carried out as part of the process of filling the transaction order. This procedure is expected to make households feel more comfortable doing transactions. To accommodate the needs of monitoring of transactions by households budget control ,a recording facility providing payment transactions could be one of the viable options for households.The use of payment via electronic payment methods, such as credit transfers, debit cards, credit cards, e money e banking, has several advantages compared to cash payment method. It is due to the reasons that electronic payment methods have time efficiency, lower cost of cash handling and cash management as well as lower security risk. The estimation results indicate that the use of the payment is determined by a variety of variables. Based on the estimation of the nested logit models, it can be shown that security, cost, reward and acceptance significantly affect the probability use of electronic payment methods. In addition, the marginal effect estimation result indicates that the payment method attributes have major influence on the level of security, reward and transaction costs. It should be noted that debit card and credit transfer users are the most sentitive to a change in unit of security, cost and acceptance, and credit card users are more likely affected by the changes in reward. In terms of socio economic characteristics of households, age, education, income, and employment status of household heads have increased the probability to use more electronic payment methods with various result. The ease of access to banking significantly affects the use of all electronic payment methods. These variations may imply that policymakers are required to apply different strategies in different attribute of payment methods and social economics characteristics. The estimation result also indicate that the use model of payment methods is made via sequential decision a nested model , as the inclusive value showed the coefficient of 0.661, which remained consistent with utility maximization framework. This implies that one payment method is more likely to compete with another payment method of the same electronics payments than the payment methods of cash payment alternative. In conclusion, this study confirms attributes that are influential to further induce household's use of electronic payment methods.

Abstrak :
E-payment merupakan metode pembayaran yang saat ini populer digunakan untuk berbagai transaksi. Hal ini tidak terlepas dari cashless society akibat adanya pandemi COVID-19. Akan tetapi, e-payment belum mampu mencapai tingkat kepercayaan yang baik dari masyarakat pada transaksi e-commerce. Hal ini menjadikan metode pembayaran tunai dengan layanan Cash On Delivery (COD) masih mendominasi transaksi pembayaran C2C e-commerce di Indonesia. Demi mendukung visi misi Blueprint Sistem Pembayaran Indonesia (SPI) oleh Bank Indonesia, penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang memengaruhi niat pengguna beralih dari pembayaran tunai melalui layanan COD ke e-payment. Penelitian ini menggunakan kerangka Push-Pull-Mooring (PPM) dengan meninjau perspektif risiko COVID-19, penerimaan teknologi, dan teori upaya transaksi. Selanjutnya, penelitian dilakukan dengan pendekatan kuantitatif melalui penyebaran kuesioner ke 546 responden pengguna layanan COD dan e-payment. Hasil analisis data dengan metode CB-SEM, menunjukkan pada aspek push, semua faktor yang ada tidak memiliki pengaruh yang signifikan. Selanjutnya pada aspek pull, semua faktor memiliki pengaruh signifikan. Terakhir pada aspek mooring, hampir semua faktor menunjukkan pengaruh yang signifikan, kecuali switching cost tidak memiliki pengaruh yang signifikan. Penelitian ini dapat menjadi acuan bagi pemegang regulasi sistem pembayaran Indonesia dan penyedia layanan e-payment dalam menyusun regulasi dan strategi untuk mempercepat persebaran transaksi digital di Indonesia. ......E-payment is currently popularly used for various transactions. This is inseparable from the cashless society due to the COVID-19 pandemic. However, e-payment has not been able to achieve a trustworthy level from the public in e-commerce transactions. Thus, cash payment methods with Cash On Delivery (COD) services still dominate C2C e-commerce payment transactions in Indonesia. To support the vision and mission of Bank Indonesia’s Payment System Blueprint, this study aims to identify the factors that affect users' intention to switch from cash payments through COD services to e-payments. This study uses the Push-Pull-Mooring (PPM) framework integrated with COVID-19 risk, technology acceptance, and transaction effort theory perspectives. This study was carried out by distributing questionnaires to 546 respondents, COD and e-payment services’ users. The results using the CB-SEM method, show that in the push aspect, all factors do not have significant effects. On the pull aspect, all factors have significant effects. On the mooring aspect, almost all factors show significant effects, except that switching costs do not have a significant effect. This research can be a reference for Indonesian payment system regulators and e-payment service providers in formulating regulations and strategies to accelerate the spread of digital transactions in Indonesia.

Abstrak :
Pembayaran Pajak Kendaraan Bermotor melalui e-samsat didasari oleh Peraturan Presiden Nomor 5 Tahun 2015 tentang Sistem Administrasi Manunggal Satu Atap. Pemerintah bermaksud untuk meningkatkan kualitas pelayanan kepada masyarakat dengan menyediakan pembayaran PKB secara elektronik. Penelitian ini bertujuan untuk menganalisis bagaimana implementasi pembayaran PKB melalui e-samsat di DKI Jakarta jika ditinjau dari asas kemudahan administrasi. Analisis dilakukan dengan menggunakan teori asas kemudahan administrasi menurut Ibu Haula Rosdiana dan Bapak Edi Slamet Irianto. Penelitian ini diharapkan dapat memberikan manfaat secara akademik maupun dari segi kepentingan praktis. Metode yang digunakan dalam penelitian ini adalah deskriptif post-positivis dengan wawancara mendalam. Hasil dari penelitian ini menunjukan bahwa dari asas certainty, pembayaran PKB melalui e-samsat dapat dikatakan belum memenuhi kepastian. Hal ini dikarenakan belum ada peraturan secara rinci yang khusus mengatur mengenai pembayaran PKB melalui e-samsat. Dari asas convenience of payment, pembayaran PKB melalui e-samsat dapat dikatakan memenuhi asas ini dari sisi kenyamanan membayar. Dari asas efficiency, pembayaran PKB melalui e-samsat dapat dikatakan terpenuhi baik dari sisi petugas pajak maupun Wajib Pajak. Dari asas simplicity, pembayaran PKB melalui e-samsat belum begitu mudah karena masih terdapat banyak kendala yang terjadi di lapangan.

---

Motor vehicle tax payment through e samsat is conducted based on Presidential Regulation No 5 Year 2015 concerning One Roof Administration System. Jakarta Government intend to increase the quality of service to the citizens by providing new method of motor vehicle tax payment through electronic system. This research aims to analyze the implementation of motor vehicle tax payment through e samsat based on ease of administration principles. The analysis is supported by theory of Ease of Administration principle stated by Rosdiana and Irianto. This research is hoped to provide some benefits for each academic and practical purpose. The method used in this research is descriptive post positivist, conducted through in depth interview. The results shows that based on certainty principle, tax payment through e samsat has not fulfilled the certainty of procedures due to unavailability of specific regulations regarding tax payment through e samsat. Based on convenience of payment principle, tax payment through e samsat has fulfilled the convenience of payment indicators. Based on efficiency principle, tax payment through e samsat has fulfilled the efficiency criteria both on tax authority rsquo s side and tax payer rsquo s side. Based on simplicity principle, tax payment through e samsat is not simple due to several troubles occurring in the field.

Abstrak :
This undergraduate thesis analyzed the Indonesian laws and regulations towards credit card as one of the available payment system in commercial transaction while analyzing the protection that are given to the consumer as the credit card holder as well as the bank as the credit card issuer especially in E-commerce transactions. By conducting juridical-normative research, it can be analyze what are the existing Indonesian laws and regulations on Credit Card as a payment system in commercial transactions as well as legal protection provided for cardholders and bank when using credit card in E-Commerce transactions. Most of the issues have been covered by the law, but in the implementation, it is up to the issuer of the credit card as to the extent of protection that are given to the credit card holder and the card holder should always be on alert upon the transaction that are made when using the credit card as well as when giving out personal information pertaining the credit card. Therefore, bank as the credit card issuer should create a more specific regulation on the risk and responsibilities that the card holder will face and for the government should make sure that the platform of E-commerce is safe to use credit card as a payment system by creating a more specific law towards the protection of the consumer in an online transaction and to continue to conduct supervision on ecommerce transactions. ......Skripsi ini menganalisis apa saja undang-undang dan peraturan Indonesia dalam mengatur perihal kartu kredit juga perlindungannya terhadap pemegang kartu dan penerbit kartu terutama dalam transaksi E-commerce. Dengan melakukan penelitian yuridis normatif, dapat dianalisis apa saja hukum dan peraturan Indonesia yang berlaku tentang Kartu Kredit sebagai sistem pembayaran dalam transaksi komersial serta perlindungan hukum yang diberikan kepada pemegang kartu dan bank saat menggunakan kartu kredit dalam transaksi E-Commerce. Perihal dan masalah memang sudah banyak tercantum di dalam undang-undang. Namun, dalam implementasinya, hal ini tergantung pada penerbit kartu kredit, sejauh mana perlindungan yang diberikan kepada pemegang kartu kredit dan pemegang kartu harus selalu waspada pada saat transaksi dilakukan ketika menggunakan kartu kredit serta ketika memberikan informasi pribadi yang berkaitan dengan kartu kredit. Oleh karena itu, bank sebagai penerbit kartu kredit harus membuat peraturan yang lebih spesifik mengenai risiko dan tanggung jawab yang akan dihadapi oleh pemegang kartu dan bagi pemerintah harus memastikan bahwa platform E-commerce aman menggunakan kartu kredit sebagai sistem pembayaran oleh menciptakan undang-undang yang lebih spesifik terhadap perlindungan konsumen dalam transaksi online dan untuk terus melakukan pengawasan pada transaksi E-commerce.

Abstrak :
Sistem pembayaran elektronik merupakan inovasi dari sistem pembayaran. Melakukan pembayaran elektronik dapat memungkinkan timbulnya risiko dalam proses transaksi. Untuk menghindari suatu risiko, maka diperlukan suatu pedoman untuk menghindari risiko tersebut. Manajemen risiko bertujuan untuk mengelola risiko sehingga organisasi dengan sengaja mengambil risiko tertentu, karena mereka melihat potensi manfaat di balik bertahan, atau mengoptimalkan risiko. Dalam rangka menciptakan sistem pembayaran elektronik yang efektif dan efisien, Bank Indonesia juga mencantumkan Peraturan Bank Indonesia Nomor 22/23/PBI Tahun 2020 tentang Sistem Pembayaran dan Peraturan Bank Indonesia Nomor 23/6/PBI Tahun 2021 tentang Penyelenggara Jasa Pembayaran tentang Manajemen Risiko. Penelitian ini bertujuan untuk mengetahui ketentuan hukum dan regulasi mengenai manajemen risiko pada sistem pembayaran elektronik di Indonesia dan mengetahui penerapan manajemen risiko yang muncul pada sistem pembayaran elektronik di Indonesia. Penelitian ini menggunakan metode penelitian yuridis normatif yaitu penelitian hukum kepustakaan yang dilakukan melalui pemeriksaan bahan pustaka atau data sekunder. Metode analisis data yang dilakukan penulis adalah metode kualitatif. Hasil dari penelitian ini adalah, pertama, perusahaan Fintech sebagai penyedia layanan pembayaran berusaha untuk mematuhi peraturan yang ditetapkan oleh Bank Indonesia dan melaksanakannya. Kedua, Perusahaan Fintech X sebagai salah satu penyedia jasa pembayaran telah melakukan prosedur manajemen risiko yang telah ditetapkan oleh Bank Indonesia dalam Peraturan Bank Indonesia, baik penanganan risiko yang terjadi secara internal maupun eksternal perusahaan. Saran dari penelitian ini adalah Badan Supervisi Bank Indonesia selaku pengawas Bank di Indonesia agar dapat meningkatkan pengawasan terhadap kinerja Bank di Indonesia dalam menerapkan manajemen risiko dalam penerapan finansial teknologi. ......The electronic payment system is an innovation from the payment system. Carrying out electronic payments can allow the emergence of a risk in the transaction process. To avoid a risk, it requires a guideline to avoid that risk. Risk management aims to manage risk so that organizations deliberately take certain risks, because they see the potential benefits behind surviving, or optimizing risks. In order to create an effective and efficient electronic payment system, Bank Indonesia also includes Bank Indonesia Regulation Number 22/23/PBI of 2020 concerning Payment Systems and Bank Indonesia Regulation Number 23/6/PBI of 2021 concerning Payment Service Providers regarding risk management. This thesis research aims to find out the legal and regulatory provisions regarding risk management in electronic payment systems in Indonesia and determine the application of risk management that arise in electronic payment systems in Indonesia. This research uses a normative juridical research method is library law research which is accomplished through the examination of library materials or secondary data. A data analysis method that is carried out by the author is a qualitative method. The result of this research is, first, Fintech companies as payment service providers strive to comply with the regulations set by Bank Indonesia and implement them. Second, Fintech Company X, as one of the payment service providers, has carried out risk management procedures that have been stipulated by Bank Indonesia in Bank Indonesia Regulations, both the handling of risks that occur internally or externally to the company. Suggestion of the research is The Supervisory Board of Bank Indonesia as supervisor of Bank Indonesia can improve supervision on the performance of Bank Indonesia in implementing risk management in the implementation of financial technology.

Abstrak :
Kebijakan Pembayaran PBB-P2 melalui platform e-commerce merupakan inovasi pemerintah daerah dengan tujuan mempermudah Wajib Pajak dalam melakukan kewajiban perpajakannya. Penelitian ini bermaksud untuk meninjau kebijakan tersebut dari asas ease of administration berdasarkan teori yang dikemukakan oleh Ibu Haula Rosdiana dan Bapak Edi Slamet Irianto, dan meninjau dari asas revenue productivity oleh teori yang dikemukakan Fritz Numark. Penelitian ini menggunakan pendekatan kuantitatif post-positiivis dengan wawancara mendalam. Dari penelitian ini, hasil yang didapatkan dari tinjauan ease of administration, dimensi Certainty belum dapat terpenuhi karena kebijakan pembayaran PBB-P2 melalui platform e-commerce belum memiliki ketentuan yang jelas terkait tata cara pembayaran dan bukti penerimaan pembayaran. Dari dimensi Convinience of Payment, pembayaran PBB-P2 melalui platform e-commerce juga dapat terpenuhi memberikan kenyamanan bagi Wajib Pajak selama proses pembayaran. Dari dimenasi efficiency, baik Wajib Pajak maupun Fiskus dapat terpenuhi. Dari dimensi Simplicity, tahapan yang sederhana membuat pembayaran PBB-P2 melalui platform e-commerce dapat dipahami oleh Wajib Pajak. Dari asas Revenue Productivity, secara jangka pendek kebijakan pembayaran PBB-P2 melalui platform e-commerce dapat menucukupi penerimaan dan kedepannya dapat menjamin penerimaan PBB-P2 menjadi lebih optimal. ......The PBB-P2 Payment Policy through e-commerce platform is the regional government innovation with the purpose of facilitating Tax Payer to undertake their responsibilities. The purpose of this research is to observe the policy from the Principle of Ease of Administration based on the theory which had been put forward by Mrs. Haula Rosdiana and Mr. Edi Slamet Irianto and observe from the Principle of Revenue Productivity based on the theory by Fritz Nurmark. This research used post-positiivis quantitative approach with depth-interview. From this research, the result from the Principle of Ease of Administration is the Certainty dimension has not been fulfilled yet because the PBB-P2 Payment Policy through e-commerce platform doesn’t have the clear provision, related to procedure of payment and the proof of the payment. From the Convinience of Payment dimension, the payment of PBB-P2 through e-commerce platform could provide comfort for Tax Payer during the payment process. From the Efficiency dimension, both Tax Payer and tax authorities could be fulfilled. From the Simplicity dimension, the simple stages make the PBB-P2 payment through e-commerce platform could be understood by Tax Payer. From the Principle of Revenue Productivity, in a short term, the PBB-P2 Payment Policy through e-commerce platform could suffice the revenue and in the future could guarantee that therevenue becomes more optimal.

Abstrak :
[ABSTRAK
Dalam rangka memberikan pelayanan publik yang sebaik - baiknya dan dalam rangka penyempurnaan proses bisnis melalui optimalisasi penggunaan teknologi komunikasi dan informasi, Kementerian Keuangan membuat sistem pembayaran penerimaaan Negara secara elektronik atau Modul Penerimaan Negara Generasi 2 ( disingkat MPN G2 ) atau yang lebih akrab disebut e-Billing System. Pembayaran Penerimaan negara yang terbesar adalah pembayaran pajak, Direktorat Jenderal pajak telah menindaklanjuti dengan melakukan ujicoba pada tahun 2012 dan tahun 2014 telah resmi dapat dimanfaatkan untuk seluruh Wajib Pajak. Namun dalam perjalanannya hingga saat ini e-Billing System belum cukup populer dilihat dari jumlah Wajib Pajak yang menggunakannya. Penelitian ini bertujuan untuk menganalisis bagaimana preferensi Wajib Pajak terhadap Sistem pembayaran secara elektronik ini dilihat dari faktor ? faktor yang mempengaruhi. Penelitian ini menggunakan analisis jalur Structural Equation Modelling dengan alat bantu perangkat lunak Lisrel versi 8.7. Hasil Pengujian menunjukkan preferensi Wajib Pajak untuk menggunakan e-billing system dipengaruhi secara langsung dan positif oleh kesukarelaan menggunakan dan sikap penggunaan . Faktor lain seperti pengalaman menggunakan, kompleksitas, persepsi kegunaan tidak berpengaruh langsung, namun berpengaruh melalui factor lain, sedangkan persepsi resiko tidak berpengaruh terhadap preferensi Wajib Pajak untuk menggunakan e-Billing System. Mayoritas responden menyatakan bahwa ebilling systemdapat diterima sebagai alternative sistem pembayaran pajakyang bermanfaat.

---

ABSTRACT
In order to provide excellent public service and improve business processes through optimization of information and communication technology, the Ministry of Finance created an electronic receipt payment system, namely MPN G2 or more familiarly called e-Billing System. Indonesia?s major receipt of payment is state tax payment. As a result, Directorate General of Taxes has been following up this matter by conducting trials in 2012 and finally, the system can officially be used by all taxpayers in 2014. But, seen from the number of its users, e-Billing System remains unpopular to date. This research intends to analyze taxpayers? preference towards electronic payment systems through its influencing factors. This research used path analysis in Structural Equation Modeling with Lisrel version 8.7 software. The results indicate that taxpayers? preference towards e-Billing System is directly and positively related to voluntariness to use and usage approach. Other factors such as usage experience, complexity and perceived usefulness do not directly influence taxpayers? preference to use e-Billing System, but they affect through other factors. On the other hand, perceived risk has no effect on taxpayers? preference in using e-Billing System. Most respondents acknowledged that e-Billing System is a valuable alternative to the regular tax payment system, In order to provide excellent public service and improve business processes through optimization of information and communication technology, the Ministry of Finance created an electronic receipt payment system, namely MPN G2 or more familiarly called e-Billing System. Indonesia’s major receipt of payment is state tax payment. As a result, Directorate General of Taxes has been following up this matter by conducting trials in 2012 and finally, the system can officially be used by all taxpayers in 2014. But, seen from the number of its users, e-Billing System remains unpopular to date. This research intends to analyze taxpayers’ preference towards electronic payment systems through its influencing factors. This research used path analysis in Structural Equation Modeling with Lisrel version 8.7 software. The results indicate that taxpayers’ preference towards e-Billing System is directly and positively related to voluntariness to use and usage approach. Other factors such as usage experience, complexity and perceived usefulness do not directly influence taxpayers’ preference to use e-Billing System, but they affect through other factors. On the other hand, perceived risk has no effect on taxpayers’ preference in using e-Billing System. Most respondents acknowledged that e-Billing System is a valuable alternative to the regular tax payment system]