Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Akuntansi Peradaban

ANALISIS APLIKASI PAJAK (E-FILLING DAN E-BILLING) BERBASIS TECHNOLOGY ACCEPTANCE MODEL (TAM) Della Fadhilatunisa; M. Miftach Fakhri; Rosidah; Radhiah; Raodahtul Jannah
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.28714

Abstract

The Covid-19 pandemic affected the economy in Indonesia so the government relies on taxes as the main source of national income to continue the country's development. The purpose of the research is to find out the perspective of users, namely taxpayers, on the taxation application (e-filling and e-billing) with technology acceptance model (TAM). This research population is a lecturer in taxation courses at the Islamic University in Makassar City as a taxpayer (WP) which amounts to 96 people so that the entire population is also used as a research sample. Teknik data collection is a questionnaire through e-mail and google form. Data analysis using the Smart PLS application by testing hypotheses, namely structural models or inner models. The results of the study explain the taxpayer's opinion on the application of tax digitization that has a positive influence from the results of the analysis of the inner model with the original value of the sample that explains the positive results.
Co-Authors Aditya Alamsyah Syarif Ahmad Fadhil Imran Ahmar, Ansari Saleh Ainun Zahra Adistia Akhmad Affandi Akmal Hidayat Amiruddin Amiruddin Amri Rahman Ananta Dwi Prayoga Alwy Andi Akram Nur Risal Andi Baso Kaswar Andi Baso Kaswar Andi Nailah Quin Azisah Alisyahbana Andika Isma Anwar Wahid Aprisal, Aprisal Asis Nojeng Asri Ismail Asriadi Awaliah Fitri Nur Ananda Bukhari Naufal Nur Ag Dary Mochamad Rifqie Della Fadhilatunisa Dewi Fatmarani Surianto Dewi Fatmarani Surianto Dyah Darma Andayani Ery Sugito Fadhil Zil Ikram Fadhilarahman Baso Faisal Faisal Fajriani Azis Farid Fajrin Fathahillah Fathahillah Fitria Arifiyanti Fitriyanty Dwi Lestary Fizar Syafaat Harisma Dita Ansyar Hartono Hendra Jaya Ika Wahyu Pratiwi Ilma Wulansari Hasdiansa Irwansyah Suwahyu Jumadil Ahmad Safii Kelvianto Pratama Harum Kurnia Prima Putra Lu'mu M. Al Ihlas M. Syahid Nur Wahid Marhawati Muh Akbar B Muh Bhilal Halim Muh Juharman Muh. Alham Satnur Muh. Bhilal Halim Muh. Dadang Hawari Muhammad Agung Muhammad Akbar Amir Muhammad Alif Leo Muhammad Fajar B Muhammad Fajar B Muhammad Fardan Muhammad Haristo Rahman Muhammad Ibrahim Muhammad Rakib Muhammad Yahya Namla Elfa Syariati Nur Azizah Ayu Safanah Nur Rahmah Sari Nurdin Nurdin Nurikhlas Nurpa Gunawan Nuril Huda Nursyam Anaguna Radha Hasda Halfis Radhiah Raodahtul Jannah Rezki Angriani Pratiwi Kadir Rifqa Awalia Roby Aditya Rosidah Rosidah Rosidah Rosidah Rosidah Sabran Saharuddin Sapto Haryoko Setialaksana, Wirawan - Sitti Hasbiah Sitti Muthmainnah Sitti Radhiah Soeharto Soeharto Suhartono Suhartono Trisakti Akbar Vidiyanto Vidiyanto Wahyu Hidayat Wahyu Hidayat M Wahyudi Wahyudi Wahyudi Wulan Purnamasari Wulan Purnamasari S Wulandari Yuanita B Yuanita B