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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Jurnal Ilmiah Edunomika (JIE) Proceedings of The International Conference on Business and Economics
Sumardi Adiman
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : NUSANTARA : Jurnal Ilmu Pengetahuan Sosial

 1 
ANALISIS EFEKTIVITAS TRANSPORMASI PEPAJAKAN DIGITAL DENGAN PENDEKATAN ORGANIZATIONAL CULTURE DAN TECHNOLOGY CONTEXT PADA UMKM DI KOTA MEDAN Junawan Junawan; Sumardi Adiman
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 3 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i3.2023.1422-1429

Abstract

This study aims to examine and analyze the effect of the effectiveness of using digital tax transformation using an organizational culture and technology context approach. The population of this study includes a portion of the assisted SMEs of the North Sumatra Regional Office, amounting to 40 SMEs, and uses a saturated sample technique. Data analysis using multiple linear regression. The results of the study show that simultaneously organization culture and technology context have a significant effect on the effectiveness of the use of tax digitalization. Partially, the organization culture and technology context have a significant positive effect on the effectiveness of the use of tax digitalization..
Co-Authors Junawan Junawan Miftha Rizkina Nur Aliah