FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI COMPLIANCE RISK MANAGEMENT OLEH ACCOUNT REPRESENTATIVE DI KANWIL DJP SUMSEL DAN KEP. BABEL

SUDARLI, SUDARLI and Putra, Raniasa and Lionardo, Andries (2022) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI COMPLIANCE RISK MANAGEMENT OLEH ACCOUNT REPRESENTATIVE DI KANWIL DJP SUMSEL DAN KEP. BABEL. Master thesis, Sriwijaya University.

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Abstract

This study aimed to analyze the factors affecting the use of Compliance Risk Management (CRM) information system by Account Representatives (AR) at the South Sumatera and Bangka Belitung Island DGT Regional Office utilizing the original UTAUT (Unified Theory of Acceptance and Use of Technology) model’s constructs. This is quantitative research conducted with a survey method by distributing questionnaires to collect data. A total of 185 ARs selected as respondents represented 343 AR population through Random Sampling Technique and Slovin Formula. The model was tested using the Structural Equation Modelling approach with Partial Least Square (SEM-PLS). The result showed that the determinants influencing the use of CRM consist of performance expectancy, effort expectancy, social influence, facilitating conditions, and intention to use CRM. Conversely, all moderators (gender, age, experience, and voluntariness) had no significant role in moderating the relationship between the independent and the dependent variables. Effort expectancy was found as the most robust predictor. Hence, DGT should pay great attention to all these indicators in developing the CRM system. In addition, to run the tax supervisory function optimally by maximizing the use of CRM, DGT is also suggested to improve the quality of data, system, and supporting facilities.

Item Type:	Thesis (Master)
Uncontrolled Keywords:	CRM, UTAUT, AR, DJP, SEM-PLS
Subjects:	J Political Science > JK Political institutions (United States) > JK404-1685 Government. Public administration
Divisions:	07-Faculty of Social and Politic Science > 63101-Public Administration (S2)
Depositing User:	Sudarli Sudarli
Date Deposited:	03 Feb 2023 07:14
Last Modified:	03 Feb 2023 07:14
URI:	http://repository.unsri.ac.id/id/eprint/89057

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