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Faktor-Faktor Yang Mempengaruhi Minat Wajib Pajak Dalam Menggunakan Sistem E-Filling Mardiana Mardiana; Pipit Nursaputri; Ria Dwi I’zzaty
IJAcc Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.947 KB) | DOI: 10.33050/IJAcc.v1no1p5

Abstract

The purpose of this research is to examine the factors affecting interests of taxpayers in using efiling facility. The independent variables of this research are perceived usefulness, perceived ease of use, security and privacy, complexity, readiness technology taxpayers information and human resources. Data used in this research is primary data by using questionnaires. Respondent are the Individual Taxpayers who used e-filing.This research used multiple linear regression analysis that involved 108 respondents. The results show that: (1) perceived usefulness affects positively the intention to use E-filing, (2) perceived ease of use affects positively the intention to use E-Filing, (3) security and privacy affects positively the intention to use E-Filing, (4) complexity affects negatively the intention to use E-filing, (5) Readiness Technology Taxpayers Information affects positively the intention to use E-Filing (6) Human Resources affects positively the intention to use E-Filing
Verification Of Independent Study Assessment Using Blockchain Technology Ria Dwi I’zzaty
IAIC International Conference Series Vol. 2 No. 11 (2020): ICMIS 2020
Publisher : IAIC Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v2i11.329

Abstract

Current technological developments greatly impact the assessment verification system. To find out the student benchmarks in the results of teaching and learning activities during the learning system assessment process is very important in the scope of higher education. With the existence of blockchain technology widely applied in the world of Education, having the advantage of a decentralized system and strong cryptography can help universities in building infrastructure. Universitas Raharja is one of the educational institutions that has implemented an online assessment system (PEN +), which will use blockchain technology to verify the assessment of independent studies. which provides services to Raharja University lecturers in verifying student grades that can be accessed anywhere and at any time. However, currently the verification process for the independent study assessment that has been carried out is still done manually which results in verification not with very strong security. The existence of an independent study assessment verification uses blockchain technology to produce strong data security that did not occur before. In the PEN + lecturer assessment system for the independent study assessment verification process, it cannot yet enter the value of Independent study (IS) in real time. Therefore, there is a need for development in this blockchain technology for the verification process of independent study assessment. In this study there were 10 (ten) literary studies on verification of valuation. Thus there are several benefits that lecturers need not hesitate to verify the assessment, the process by using blockchain technology produces very strong security.