The Impact of Behavior of Tax Inspection Report Application User on Tax Performance Approach Technology Acceptance Model (TAM) on Tax Office Madya Makassar

Abstract

Objective - This study aims to determine the impact of tax inspectors behavior observed of dimensional perception of convenience and expediency perception Tax Application Inspection Report (ALPP) on the performance of tax inspection on the Tax Office Madya Methodology/Technique - Methology usingMultiple linear regression analysis. The research data was obtained from questionnaires given to related parties in the KPP Madya from the examination and the public. Samples were obtained by the method of random sampling. Findings - Based on the total sample of 50 respondents obtained partial results of the study that each variable utilization and ease of use of ALPP significant effect on the performance of tax inspection with TAM approach. Simultaneously two independent variables (utilization and ease of use) has a significant effect on the performance of tax inspection. Novelty - The important role technology that affect the performance at the individual level are described in the Technology Acceptance Model (TAM). The core of this model is to make information technology a positive impact on the individual performance of these technologies should be exploited and the technology must be in accordance with the type of work performed. Type of Paper - Empirical Keywords: Utilization, Ease of useand Performanceof tax audits.