Krisna: Kumpulan Riset Akuntansi
Vol. 14 No. 2 (2023)

ANALISIS PERSEPSI PENERAPAN SISTEM INFORMASI PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK PROFESI DOKTER

Nyoman Yudha Astriayu Widyari (Unknown)

Article Info

Publish Date
31 Jan 2023

Abstract

This study aims to obtain empirical evidence regarding the perception of tax information systems and compliance by medical profession taxpayers using the TAM model and the DeLone & McLean model. The number of samples used was 45 samples selected by proportional random sampling. Data collection was carried out by distributing questionnaires. Data analysis techniques in this study used the SEM-PLS method. The results showed that perceived usefulness had a positive effect on tax compliance, while other variables, namely perceived ease of use, system usage, and system user satisfaction had no effect on tax compliance partially.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Krisna: Kumpulan Riset Akuntansi
Website

Abbrev

krisna

Publisher

Universitas Warmadewa

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...