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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Management, Economic and Accounting
Desi Triana Munthe
Unknown Affiliation
Economics, Econometrics & Finance

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Kewajiban Perpajakan Yang Melekat Pada Entitas Pendidikan : - Nancy Mayriski Siregar; Desi Triana Munthe
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1184

Abstract

Pendidikan sangat penting bagi kita semua karena dengan pendidikan dapat menambah wawasan dan mencerdaskan kita. Semua keluarga di Indonesia menginginkan anggota keluarganya mempunyai pendidikan sampai jenjang yang paling tinggi, dalam rangka memenuhi kebutuhan pendidikan warga Indonesia terutama di kota kota besar maka banyak didirikan yayasan untuk mengelola pendidikan Taman Kanak Kanak , Sekolah Dasar, Sekolah Menengah Pertama, Sekolah Menengah Atas sampai Perguruan Tinggi.Untuk mendirikan yayasan harus memenuhi ketentuan Undang-undang tentang Yayasan selain itu juga harus mengikuti ketentuan yang lain diantaranya ketentuan perpajakan.
The Impact Of Technology Acceptance Model (Tam) On The Intentity Of E-Filing Users Individual Taxpayers Tax Services Office (Kpp) Pratama Medan Timur Chandra Desman A Situmorang; Desi Triana Munthe
International Journal of Management, Economic and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i1.107

Abstract

This research aims to analyze the impact of the factors included in the Technology Acceptance Model (TAM) on the intensity of use of the e-Filing application by individual taxpayers at the East Medan Pratama Tax Service Office (KPP). Using an associative research approach, this research measures the association between Perceived Usefulness (X1), Perceived Ease (X2), and Perceived Information Technology Readiness (X3) on Intention to Use (Y) of the e-Filing application. A pre-survey of 30 taxpayers in Medan City showed a low perception of the usefulness, convenience and readiness of information technology related to e-Filing, which was reflected in the majority's low intention to use it. The research sample consisted of 380 respondents and used multiple regression analysis to predict the intensity of e-Filing use based on these three variables. The results of the analysis show that Perceived Usefulness, Perceived Ease, and Perceived Information Technology Readiness each have a positive and significant influence on Intention to Use. Overall, these three variables also have a positive and significant effect on the intention to use e-Filing. These results indicate that increasing the perception of usefulness, convenience and readiness of information technology can increase the intention to use the e-Filing application among taxpayers. This research suggests the need for increased education and training to increase perceptions of usefulness and ease of use, as well as information technology readiness among users. In addition, further research is recommended to add other variables of accounting concentration, such as level of financial literacy or experience using accounting technology, to provide more comprehensive insight into the factors that influence the adoption of e-Filing technology.
Co-Authors Chandra Desman A Situmorang Nancy Mayriski Siregar