电子税系统实施对纳税人满意度的影响分析

H. Pujiastuti, Sechan Bawazier
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引用次数: 0

摘要

本研究旨在探讨电子报税系统在纳税人进行税务交易时的应用。本研究使用度量方法,其中之一是针对支持业务流程的用户需求量身定制的系统的有效性,包括在正确的时间以正确的格式呈现信息,以便易于理解并与指定格式一致。以技术为基础的信息系统有效性的指标是数据安全指标、与信息的速度和准确性有关的时间指标、与信息输出的无差错程度有关的准确性指标、与信息内容的完整性有关的报告或输出变化指标以及显示产品或输出信息所产生的效益的相关性指标。本研究采用有目的随机抽样的方法,在KPP Pratama中获得40名应答者。在检验中通过SPSS程序采用f检验和t检验。根据测试结果,纳税人在实施电子报税系统时获得了满意的结果,但在财务上并没有提供显著的效益。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of E-Bupot System Implementation on Taxpayer Satisfaction
This study aims to examine the application of the e-Bupot system in tax transactions carried out by taxpayers. This study uses measurements, one of which is the effectiveness of a system that is tailored to the needs of users in supporting a business process, including information presented in the right time, in the right format so that it is easy to understand and consistent with the specified format. Indicators of the effectiveness of technology-based information systems are data security indicators, time indicators related to the speed and accuracy of information, accuracy indicators related to the level of freedom from error in information output, reports or output variations indicators related to the completeness of information content and relevance indicators showing the benefits generated from the product or output information. The test in this study used 40 respondents obtained by purposive random sampling in a KPP Pratama. In the test using the F-Test and T-Test through the SPSS program. Based on the test results, it is obtained that taxpayers get satisfaction in implementing the e-Bupot system but financially it does not provide significant benefits.
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