Kepatuhan Wajib Pajak sebagai Pemoderasi Pengaruh Technology Acceptance Model terhadap Penggunaan Sistem E – Filling

Sigit, Hermawan (2021) Kepatuhan Wajib Pajak sebagai Pemoderasi Pengaruh Technology Acceptance Model terhadap Penggunaan Sistem E – Filling. Universitas Muhammadiyah Sidoarjo.

Text 2021 - Sarwenda, Sigit. Kepatuhan Wajib Pajak sebagai Pemoderasi Pengaruh (1).pdf Download (2MB)

Abstract

This study aims to determine the direct and indirect effects of the Technology Acceptance Model (TAM) mediated by the use of the e-filing system on taxpayer compliance. This research was conducted at KPP Pratama Sidoarjo Barat. Data collection was obtained through a questionnaire using accidental sampling technique. The sample in this study amounted to 100 taxpayers. The analysis method used was path analysis through SmartPLS3 software. The results of this study indicate that perceptions of usefulness and perceived ease of use affect the use of filing systems, and the use of filing systems affect taxpayer compliance. Meanwhile, perceptions of usefulness and perceived ease of use mediated by the use of filing systems have no effect on taxpayer compliance.

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sigit Hermawan
Date Deposited:	28 Sep 2021 02:44
Last Modified:	28 Sep 2021 02:44
URI:	http://eprints.umsida.ac.id/id/eprint/8803

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