Jurnal Akuntansi
Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013

DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK

Tri Ciptaningsih (Unknown)

Article Info

Publish Date
05 Jun 2013

Abstract

This article discuss about the impact of e-tax invoice as the new tax aplication launched by the Directorate General of Taxation . In this article, we will explain about several rules that related to the main topic and Theory Acceptance Model (TAM). Explanation includes several factors which indicated influencing taxpayer behavior in e-tax invoice usage. Those factors are perceived usefulness, perceived ease of use, perceived of Fairness and trust, Norms, attitude, and behavioral intention. Key Words: e-tax invoice, theory acceptance model (TAM), and Tax compliance.

Copyrights © 2013




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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...