E-JURNAL AKUNTANSI
Vol 34 No 6 (2024)

Compliance Risk Management (CRM) Ditinjau dari Persepsi Pengguna

Levana Virginia Winahyu (Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia)
Siti Nuryanah (Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia)



Article Info

Publish Date
28 Jun 2024

Abstract

Compliance Risk Management (CRM) continues to be developed through DJP Director Circular Letter No. SE-39/PJ/2021 by implementing the Big Data Analytics (BDA) concept. This study aims to evaluate the effectiveness of using the CRM information system at KPP Pratama Jakarta Palmerah based on user perceptions through the Technology Acceptance Model (TAM). This study combines elements of quantitative and qualitative methods with concurrent triangulation. The data used includes primary data in questionnaires and interviews with users, Account Representative and Tax Auditor. This study concluded that CRM information system meets the elements of perceived usefulness and perceived ease of use. However, users still face various obstacles while operating CRM. The results of this study also propose several suggestions from users for improving and developing CRM in the future. In addition, this study is expected to be a reference for DJP in developing CRM analysis tools. Keywords: Manipulation Of Financial Statements; Beneish M-Score; ICOFR; Internal Control

Copyrights © 2024






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...