FAKTOR-FAKTOR YANG MEMENGARUHI DIGITALISASI ADMINISTRASI PERPAJAKAN DI PALEMBANG

KURNIA, YESI and Kalsum, Umi (2025) FAKTOR-FAKTOR YANG MEMENGARUHI DIGITALISASI ADMINISTRASI PERPAJAKAN DI PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze determinant factors of the digitalization of tax administration in Palembang. The number of research samples was 118 tax consultants registered in three associations namely AKP2I, IKPI and PERKOPPI in Palembang obtained by saturated sampling technique. The statistical method used is Partial Least Square (PLS) analysis with SmartPLS 3.0 software with a Structural Equation Modeling (SEM) approach. The results showed that perceived usefulness, perceived ease of use, technological infrastructure, compliance costs, government support and policies, and attitude towards using had a positive and significant effect on the readiness of tax consultants to face the digitalization of tax administration in Palembang.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Consultant, Digitalization, Tax Administration, Attitude Towards Using
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Yesi Kurnia
Date Deposited:	14 Mar 2025 06:13
Last Modified:	14 Mar 2025 06:13
URI:	http://repository.unsri.ac.id/id/eprint/168851

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