DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK
Journal Title: Jurnal Akuntansi - Year 2013, Vol 1, Issue 1
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.
Authors and Affiliations
Tri Ciptaningsih
PENGARUH INCOME SMOOTHING, GOOD COORPORATE GOVERNANCE, PERSENTASE KEPEMILIKAN MANAJERIAL DAN FIRM SIZE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN
This research aims to examine the effect of Income Smoothing to the level of disclosure of financial reports. The implementation of good corporate governance effects to the level of disclosure of financial reports, manag...
PENGARUH PERSEPSI WAJIB PAJAK TENTANG KEBIJAKAN TAX AMNESTY (PENGAMPUNAN PAJAK), DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN PERPAJAKAN
This research aim to know the influence of Perception taxpayers on tax amnesty and motivation to pay taxes toward Taxpayer Compliance at Regional Office Directorate General of Taxation Wonosari, Gunungkidul. The sample c...
ANALISIS EFEKTIFITAS DAN EFISIENSI PAJAK REKLAME, PAJAK PARKIR, PAJAK HIBURAN, PRODUK DOMESTIK REGIONAL BRUTO (PDRB) DAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BANTUL
This study aims to determine the growth and role of Advertisement Tax, Tax Parkir and Entertainment Tax on Gross Regional Domestic Product (PDRB) and Revenue First Regional (PAD) in Bantul. To determine the effectiveness...
PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL
This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is se...
PENGARUH PROFITABILITAS, STRUKTUR MODAL, KEBIJAKAN DEVIDEN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Manufaktur Yang Go Publik di Bursa Efek Indonesia) PERIODE 2010 - 2014
This research aims to find empirical evidence about the influence of profitability on firm value. To find empirical evidence about the influence of capital structure on firm value. To find empirical evidence about the in...