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Huda Trihatmoko
Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia
Economics, Econometrics & Finance

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Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun Huda Trihatmoko; Muhammad Raihan Mubaraq
E-Jurnal Akuntansi Vol 30 No 9 (2020)
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.2020.v30.i09.p05

Abstract

The research aims to provide empirical evidence of the influence understanding of accounting and understanding of taxation on taxpayer compliance. Measurement of variables in this study using a Likert scale from scale 1 to strongly disagree to scale 4 to strongly agree. The sample in this study was 112 individual taxpayers in KPP Pratama Madiun. Sampling refers to the Slovin formula with a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that the understanding of accounting has no effect on taxpayer compliance while understanding of taxation has an effect on taxpayer compliance. Keywords: Understanding of Accounting; Understanding of Taxation; Taxpayer Compliance.
Pengaruh Kualitas Sistem Informasi, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan End User Software Akuntansi Muhammad Raihan Mubaraq; Huda Trihatmoko
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p10

Abstract

This study aims to provide empirical evidence regarding the effect of information system quality, information quality and perceived usefulness on the satisfaction of end-users of accounting software. Respondents in this study were 66 respondents in 30 SKPDs located in West Lombok Regency, West Nusa Tenggara (NTB) in the accounting division in the Regional Work Unit that is directly involved in the use of accounting software. Samples were selected using a purposive sampling technique. Data collection techniques in this study using a questionnaire or questionnaire with a semantic differential scale and analyzed using multiple linear regression. The results of this study indicate that the quality of information systems, the quality of information and perceived usefulness affect the satisfaction of end users of accounting software. Keywords: Information Systems Quality; Information Quality; Perceived Usefulness; End User Satisfaction.
Co-Authors Mubaraq, Muhammad Raihan