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All Journal E-Jurnal Akuntansi Universitas Udayana
Comera Arihatsu
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Faktor-Faktor Yang Memengaruhi Pemanfaatan Aplikasi Desktop Pemeriksaan di Lingkungan Direktorat Jenderal Pajak Comera Arihatsu; Dodik Ariyanto; I Putu Sudana; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p02

Abstract

This study aims to examine the factors that influence the utilization of the Examination Desktop application (Derik) by combining the technology acceptance model (TAM) and social cognitive theory. The research sample was 320 tax examiners spread across all work units of the Directorate General of Taxes in Indonesia which were selected by purposive sampling technique. The data analysis tool used is SEM-PLS. The results showed that perceived convenience and perceived usefulness had a positive effect on user attitudes that led to the use of the Derik application. Meanwhile, computer self-efficacy, result expectations, feelings and user readiness increase user utilization in the use of the Derik application by tax examiners. The results also show that user anxiety has a negative effect on the tax examiner's utilization of the Derik application. Keywords: Social Cognitive Theory; TAM; Derik's Application.
Co-Authors DODIK ARIYANTO EKA ARDHANI SISDYANI I Putu Sudana