PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KEBERMANFAATAN DAN KUALITAS SISTEM TERHADAP NIAT MENGGUNAKAN CORE TAX ADMINISTRATION SYSTEM (CTAS)

FAJARSANIUS, OKTRIANDY and Pratiwi, Trie Sartika (2025) PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KEBERMANFAATAN DAN KUALITAS SISTEM TERHADAP NIAT MENGGUNAKAN CORE TAX ADMINISTRATION SYSTEM (CTAS). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyse the effect of perceived ease of use, perceived usefulness and system quality on the intention to use the Core Tax Administration System (CTAS). The research method used is quantitative with convenience sampling technique based on the Cochran formula. The sample consisted of 150 Indonesian citizen respondents who were classified as taxpayers and had used a digital taxation system before. This research test uses Partial Least Square (PLS) analysis technique with SmartPLS 4.0 analysis tool through Structural Equation Modeling (SEM) approach. The results showed that perceived ease of use and system quality had a positive and significant effect on the intention to use the Core Tax Administration System (CTAS), while perceived usefulness had no effect on the intention to use the Core Tax Administration System (CTAS).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Persepsi Kemudahan Penggunaan, Persepsi Kebermafaatan, Kualitas Sistem, Core Tax Administration System, Digitalisasi Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating H Social Sciences > HJ Public Finance > HJ3863-3925 Direct taxation H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax T Technology > T Technology (General) > T1-995 Technology (General) T Technology > T Technology (General) > T173.2-174.5 Technological change
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Oktriandy Fajarsanius
Date Deposited:	20 Jun 2025 02:08
Last Modified:	20 Jun 2025 02:08
URI:	http://repository.unsri.ac.id/id/eprint/175785

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