Open AccessPENERIMAAN WAJIB PAJAK PADA AWAL IMPLEMENTASI E-FAKTUR PAJAK BERBASIS DESKTOP APPLICATION
Author(s) -
Adhetiya Safitra
Publication year - 2021
Publication title -
jurnal pajak dan keuangan negara
Language(s) - English
Resource type - Journals
ISSN - 2715-2553
DOI - 10.31092/jpkn.v3i1.1287
Subject(s) - technology acceptance model , usability , invoice , business , structural equation modeling , affect (linguistics) , information and communications technology , theory of planned behavior , e government , government (linguistics) , accounting , knowledge management , marketing , computer science , psychology , economics , world wide web , management , control (management) , linguistics , philosophy , communication , human–computer interaction , machine learning
Currently, the tax authorities in Indonesia are active in shifting tax services to an online system. One of these tax services is an e-Tax Invoice. The success of e-government projects such as e-Tax Invoices depends on the reliability of ICT and depends on the community (in this case PKP) as end-users. This study uses a structural equation model to identify the factors that influence the willingness of taxpayers to use online services with models based on the theory of planned behaviour (TPB) and the technology acceptance model (TAM). This study indicates that only perceptions of usability indirectly affect taxpayers' encouragement to use the application.