Browsing by Author "ANJELINA"

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  • Repository Politeknik Negeri Batam
    Item
    Pengaruh Persepsi Kemudahan, Kontrol Perilaku dan Kegunaan E-Bupot 21/26 Terhadap Tingkat Kepatuhan Wajib Pajak
    (Politeknik Negeri Batam, 2024-06-27) PURNAMA, GHERBY CHANDRA; ANJELINA
    Penelitian bertujuan untuk menganalisa dan menguji pengaruh persepsi kemudahan, persepsi kontrol perilaku dan persepsi kegunaan terkait implementasi e-Bupot 21/26 terhadap tingkat kepatuhan Wajib Pajak. Adapun penelitian ini menerapkan jenis data kuantitatif dan melalui data primer yang didapat dari hasil pengisian kuesioner. Sampel yang digunakan dalam penelitian ini berjumlah 100 responden dari hasil perhitungan menggunakan rumus Lemeshow. Responden yang mengisi kuesioner terdapat karyawan yang bekerja di posisi accounting, finance, tax & hrd yang perusahaannya ialah Wajib Pajak Badan di KPP Madya di Kota Batam. Sampel didapat melalui proses penerapan model analisis regresi linier berganda. Hasilnya menjelaskan, persepsi kemudahan, persepsi kontrol perilaku, dan persepsi kegunaan mengenai penerapan e-Bupot 21/26 berpengaruh positif dan signifikan terhadap tingkat kepatuhan Wajib Pajak.
  • Repository Politeknik Negeri Batam
    Item
    The Influence of Perceived Ease of Use, Perceived Usefulness, Quality of Information Systems, and Individualism-Collectivism on the Behavioral Intention of Users of Digital Tax Education Services
    (JOURNAL OF APPLIED ACCOUNTING AND TAXATION (JAAT), 2024) SEPTIA ARYAPUTRI, NABILLA; Arniati,; ANGGRAINI, RIA; KURNIAWAN, DEDI; ANJELINA; HASANAH, AFRIYANTI; LANNIARI, RIZKI; Arniati
    This research examines the application of tax digital education services on Tax Center at Batam State Polytechnic (Polibatam). To find out the factors that influence the implementation of these services. We use theoretical models such as the Technology Acceptance Model (TAM), the Information Systems Success Model (ISSM), and Hofstede's Cultural Dimensions. This research examines perceived ease of use (PEoU), perceived usefulness (PU), information system quality (ISQ), user satisfaction (US), and cultural values of individualism and collectivism (IC) in the context of implementing new technology. Based on the responses of 103 respondents, data analysis using PLS-SEM revealed that factors such as perceived usefulness, quality of the information system, and user satisfaction when using this service were found to have a significant influence on behavioral intentions. This study provides insight into system development that aims to increase the effectiveness of online services, increase user satisfaction, and encourage sustainable technology adoption in the context of digital-based tax education services in Indonesia.