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All Journal Jurnal Akuntansi ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat
Tri Ciptaningsih
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering

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Journal : Jurnal Akuntansi

 1 
DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK Tri Ciptaningsih
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (51.661 KB)

Abstract

This article discuss about the impact of e-tax invoice as the new tax aplication launched by the Directorate General of Taxation . In this article, we will explain about several rules that related to the main topic and Theory Acceptance Model (TAM). Explanation includes several factors which indicated influencing taxpayer behavior in e-tax invoice usage. Those factors are perceived usefulness, perceived ease of use, perceived of Fairness and trust, Norms, attitude, and behavioral intention. Key Words: e-tax invoice, theory acceptance model (TAM), and Tax compliance.
PENGARUH PENGGUNAAN SISTEM E-FILING, E-BILLING, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Lucia Esameralda; Tri Ciptaningsih; Mochamad Arif Budiarto
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3385

Abstract

This study aims to analyze the effect of implementing e-Filing, e-Billing, and knowledge of taxation on taxpayer compliance. The population in this study is individual taxpayers in the city of Banjar. Sampling was carried out using the purposive sampling method, the sampling criteria were taxpayers who had an NPWP in Banjar City, submitted SPT using the e-Filing system, and paid taxes using e-Billing. The samples obtained in this study were 110 respondents. Methods of data collection using primary data. Data was collected using a questionnaire through Google Forms. The data analysis technique used in this research is the multiple regression analysis techniques. The results of this study indicate that the application of e-Filing and knowledge of taxation has a positive and significant effect on taxpayer compliance while the implementation of the e-Billing system shows no effect on taxpayer compliance.
Co-Authors Arif Budiarto Aruman Atika Jauharia Hatta Hambali Julianto Agung Saputro Lucia Esameralda Mochamad Arif Budiarto Theresia Trisanti