ANALISIS KEENGGANAN WAJIB PAJAK DALAM PENGGUNAAN E-SPT
This research proposed a new model in the study of behavioral information systems to test the reluctance of taxpayers to use e-SPT application, so that it becomes the research differs from previous researchers. This research aims to test the factors the reluctance of taxpayers in the use of e-SPT th...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
|
| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/100703/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=57645 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Universitas Gadjah Mada |
| Summary: | This research proposed a new model in the study of behavioral information systems to test
the reluctance of taxpayers to use e-SPT application, so that it becomes the research differs
from previous researchers. This research aims to test the factors the reluctance of taxpayers in
the use of e-SPT through subjective norms and two models of the theory. These two models
are models of technology Acceptance (Davis, 1989) with the external variable self-efficacy
and anxiety, as well as diffusion theory model of innovation (Rogers, 1995). The sample in
this study is the tax payers who have used e-SPT for at least one year. SEM analysis of the
results shows that there are seven factors that cause taxpayers are reluctant to use e-SPT.
Only one new variable of diffusion theory model and proven to be not significant for use in
answering questions of research, which is compatibility. The theoretical contribution of this
research lies in the model of the new theory put forward so that it can add to the literature on
behavioral information systems and the subject of an evaluation of the Directorate General of
taxes. |
|---|