TY - JOUR
T1 - An analysis of tax knowledge base system usage behaviour at KPP Madya South Jakarta i
AU - Setyaningrum, Nur'Aini
AU - Setyowati, Milla Sepliana
N1 - Publisher Copyright:
© The Authors, published by EDP Sciences, 2018.
PY - 2018/12/12
Y1 - 2018/12/12
N2 - The Directorate General of Taxation has established an online repository called Tax Knowledge Base or TKB. TKB has been widely recognized and used by tax authorities, albeit not maximally. This study used a quantitative descriptive method to analyse constructs of the Unified Theory of Acceptance and Use of Technology to specifically figure out TKB use at KPP Madya South Jakarta I with a sample size of 88. A significant effect was demonstrated by Performance Expectancy on Behavioural Intention, Facilitating Condition and Behavioural Intention to Use Behaviour. Insignificance was apparent in the effect of Effort Expectancy and Social Influence on Use Behaviour. This study recommends that the Directorate General of Taxation should require tax authorities to use TKB on a daily basis.
AB - The Directorate General of Taxation has established an online repository called Tax Knowledge Base or TKB. TKB has been widely recognized and used by tax authorities, albeit not maximally. This study used a quantitative descriptive method to analyse constructs of the Unified Theory of Acceptance and Use of Technology to specifically figure out TKB use at KPP Madya South Jakarta I with a sample size of 88. A significant effect was demonstrated by Performance Expectancy on Behavioural Intention, Facilitating Condition and Behavioural Intention to Use Behaviour. Insignificance was apparent in the effect of Effort Expectancy and Social Influence on Use Behaviour. This study recommends that the Directorate General of Taxation should require tax authorities to use TKB on a daily basis.
UR - http://www.scopus.com/inward/record.url?scp=85059099397&partnerID=8YFLogxK
U2 - 10.1051/e3sconf/20187401009
DO - 10.1051/e3sconf/20187401009
M3 - Conference article
AN - SCOPUS:85059099397
SN - 2555-0403
VL - 74
JO - E3S Web of Conferences
JF - E3S Web of Conferences
M1 - 01009
T2 - 2018 International Conference Series on Life Cycle Assessment: Life Cycle Assessment as A Metric to Achieve Sustainable Development Goals, ICSoLCA 2018
Y2 - 24 October 2018 through 25 October 2018
ER -