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Politeknik Negeri Batam
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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
The Influence of Perceived Ease of Use, Perceived Usefulness, Quality of Information Systems, and Individualism-Collectivism on the Behavioral Intention of Users of Digital Tax Education Services NABILLA SEPTIA ARYAPUTRI; Arniati Arniati; Ria Anggraini; Dedi Kurniawan; Anjelina Anjelina; Afriyanti Hasanah; Rizki Lanniari
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8042

Abstract

This research examines the application of tax digital education services on Tax Center at Batam State Polytechnic (Polibatam). To find out the factors that influence the implementation of these services. We use theoretical models such as the Technology Acceptance Model (TAM), the Information Systems Success Model (ISSM), and Hofstede's Cultural Dimensions. This research examines perceived ease of use (PEoU), perceived usefulness (PU), information system quality (ISQ), user satisfaction (US), and cultural values of individualism and collectivism (IC) in the context of implementing new technology. Based on the responses of 103 respondents, data analysis using PLS-SEM revealed that factors such as perceived usefulness, quality of the information system, and user satisfaction when using this service were found to have a significant influence on behavioral intentions. This study provides insight into system development that aims to increase the effectiveness of online services, increase user satisfaction, and encourage sustainable technology adoption in the context of digital-based tax education services in Indonesia.
Co-Authors Abdul Hakim Laenggeng Adi Irawan Setiyanto Adlian Jefiza Ady Erwansyah, Rio Aesthetica Islamy Afriyanti Hasanah Agushyibana, Farid Ali Ibrahim Alma'arif Alrido Martha Devano AMITA AUDILLA Andayani, Nur Rahmah Anjelina Anjelina Anjelina Anjelina Anjelina, Anjelina Annisa, Pariqa Ardan S, Muhammad Rey Ardan Saputra, Muhammad Rey Arif Darmawan Arniati Arniati Arniati Arniati arniati, arniati Awaliya, Qori Afifah Nur Ayu Diana Ayu Puspitasari, Ayu Azriani, Sri A’La, Zakiatul Bambang Hendrawan Berlian Yuli Saputri Budiana, Budiana Citra Dewi Damaiyanti, Siska dedi kurniawan Dedi Kurniawan Dedi Kurniawan Desi Ratna Sari, Desi Ratna Desta, Ain Dewi Zuniawati Diah Amalia Dwi Febryanto Dwi Kartikasari Dwi Prasetio, Ossi Dwi Retnowati Dwi Retnowati Erwansyah, Rio Ady Farida Farida Farida Fayakun, Fayakun Fitria Handayani Fitriyanti Nakul Ginting, Febrian Dolinta Handri Toar Hendra, Joni Henny Rosmawati Herdianto, Arga Fawwaz Herminaju, Ketjuk Hidayat, Shulhan Arief Hj. Musdalifah Nurdin Illa Aryeni Indah Puspita Sari, Indah Puspita Intan Munawaroh Irianto, Danar Irwanto Zarma Putra Iswardani, Denik Ivan Achmad Nurcholis Izzati, Wisnatul Ketjuk Herminaju Kusuma , Dian Putri Ayu Kusuma, Dian Putri Ayu Lanniari HS, Rizki Lasman, Lasman Lilis Nurjanah Lovelly Dwinda Dahen Madalina, Rina Maksum Maksum Manggar Purwacaraka Manurung, Anjunius masruroh, eny - Mia Syafrina Millenia Nugraha, Hermawan Septa Muhammad Naufal Airlangga Diputra NABILLA SEPTIA ARYAPUTRI Nariswari, Freya Salsabila Ninik Setiyowati Ninik Setiyowati Noni Widiawatie Nova Sabrina Nur Sakinah Asaad Nurhidayati Nurhidayati Nurmalina Nursam, Widya Nurul Puan Sari Nurullya Rachma Pitaloka, Mayang Puspa Poppy Farasari Prasetio, Ossi Dwi Purnomo Purnomo Purwatiningsih, Rosita Tri Qomarudin, Moch Hamzah Rahman, Fuad Arif Rahmawati, Diah Putri Rahmawati, Yulita Priswarizki Ramdhan Witarsa Retnaningsih Retnaningsih Rianti, Restu Riri Zelmiyanti, Riri Rizki Lanniari Rustanto Rahardi Sartika, Wulan Shinta Wahyu Hati Situmeang, Johana Neli Sri Zuliarni Suciati Suciati Sugeng Riadi Syahla, Farelia Naurah Triana Maharani Utama, Doni Putra Wahyudi Wahyudi WasluRachim Safitri Widya Rika Puspita Wika Arsansti Putri Winanda Rizki Bagus Santosa, Winanda Rizki Bagus Yosi Handayani Yoskar Kadarisman Yudiatma, Muh. Firman Yuli Astuti , Wiwid Yuli Saputri, Berlian Yulinda yulinda Ziadatul Muslimah, Khilma