DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK

  • Tri Ciptaningsih

Abstrak

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.

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Diterbitkan
2013-06-05
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CIPTANINGSIH, Tri. DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK. JURNAL AKUNTANSI, [S.l.], v. 1, n. 1, p. 52 - 58, june 2013. ISSN 2540-9646. Tersedia pada: <http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/8>. Tanggal Akses: 12 july 2025