Open AccessInsentif Pajak Memoderasi Pengaruh Book-Tax Differences Terhadap Trading Volume Activity
Author(s) -
Rinda Septiani,
Heru Tjaraka
Publication year - 2022
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2022.v32.i02.p03
Subject(s) - the internet , business , incentive , quality (philosophy) , service (business) , service quality , marketing , economics , computer science , microeconomics , philosophy , epistemology , world wide web
This study assesses the success of using internet banking using the DeLone & McLean (D&M) model with the aim of measuring the success of using internet banking technology. The research was conducted at Bank Rakyat Indonesia (BRI) Denpasar City with 150 internet banking users as respondents who were selected through accidental sampling technique. The test results show that the quality of information, the quality of information systems, the quality of service has a positive effect on the interest in using internet banking and the interest in using it has a positive effect on the net benefits. The implications of this research include two things, namely ensuring and improving the experience, quality of information, quality of service and user interest in the net benefits or net benefits of using internet banking. The high practical implication is that the interest in using internet banking can create net benefits for customers of PT Bank Rakyat Indonesia Denpasar City.
Keywords : Book-Tax Differences; Trading Volume Activity; Tax Incentives.