Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan, Keinovatifan Teknologi Informasi terhadap Niat Wajib Pajak Menggunakan E-Spt dalam Pelaporan Pajak dengan Budaya sebagai Variabel Pemoderasi

Irawati, Hesti Tyas (2020) Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan, Keinovatifan Teknologi Informasi terhadap Niat Wajib Pajak Menggunakan E-Spt dalam Pelaporan Pajak dengan Budaya sebagai Variabel Pemoderasi. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to determine whether perceived usefulness, perceived ease of use, and technology innovativeness, influence the intention of taxpayers to use e-SPT in tax reporting with culture as a moderating variable. This study uses 62 taxpayers as research respondents. Data processing is perfomed by using multiple regression analysis on the variables of perceived usefulness, perceived ease of use, technology innovativeness. Whereas MRA moderation regression analysis was used to test the effect of technology innovativeness with the intention of taxpayers using e-SPT in tax reporting that is moderated by culture. The result showed that the perceived usefulness, perceived ease of use, technology innovativeness, had positive influence on the intention of taxpayers to use e-SPT in tax reporting. While culture fails to get evidence in moderating the relationship between technology innovativeness with the intention taxpayers using e-SPT in tax reporting.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number IRA p 6638/2020
Uncontrolled Keywords: perceived usefulness, perceived ease of use, technology innovativeness, influence the intention of taxpayers to use e-SPT in tax reporting, culture
Subjects: AKUNTANSI > Pajak
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Erin Triyana
Date Deposited: 26 Mar 2020 04:39
Last Modified: 26 Mar 2020 04:39
URI: http://repository.stieykpn.ac.id/id/eprint/801

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