望加锡税务局稽查报告应用用户行为对税务绩效方法技术接受模型(TAM)的影响

Tenriwaru Tenriwaru, A. Amiruddin, G. Pontoh
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引用次数: 1

摘要

目的-本研究的目的是确定维度感知的便利和权宜感知税务稽查报告(ALPP)观察到的税务稽查人员行为对税务稽查工作绩效的影响。本研究数据来自于向KPP Madya的相关方发放的问卷,问卷来自于考试和公众。采用随机抽样的方法获得样本。研究结果-基于50个受访者的总样本得出的部分研究结果表明,ALPP的每个变量的利用率和易用性对TAM方法的税务稽查绩效有显著影响。同时,两个自变量(利用率和易用性)对税务稽查的绩效有显著影响。新颖性——技术接受模型(TAM)描述了技术在个人层面上影响绩效的重要作用。该模型的核心是要使信息技术对个人绩效产生积极的影响,这些技术应该被利用,而且必须按照所执行的工作类型来使用技术。论文类型-经验性关键词:税务审计的利用率、易用性和绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of Behavior of Tax Inspection Report Application User on Tax Performance Approach Technology Acceptance Model (TAM) on Tax Office Madya Makassar
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.
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