An analysis of tax knowledge base system usage behaviour at KPP Madya South Jakarta i

Nur'Aini Setyaningrum; Milla Sepliana Setyowati

doi:10.1051/e3sconf/20187401009

An analysis of tax knowledge base system usage behaviour at KPP Madya South Jakarta i

Nur'Aini Setyaningrum, Milla Sepliana Setyowati

Department of Fiscal Administration

Research output: Contribution to journal › Conference article › peer-review

Abstract

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.

Original language	English
Article number	01009
Journal	E3S Web of Conferences
Volume	74
DOIs	https://doi.org/10.1051/e3sconf/20187401009
Publication status	Published - 12 Dec 2018
Event	2018 International Conference Series on Life Cycle Assessment: Life Cycle Assessment as A Metric to Achieve Sustainable Development Goals, ICSoLCA 2018 - Jakarta, Indonesia Duration: 24 Oct 2018 → 25 Oct 2018

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title = "An analysis of tax knowledge base system usage behaviour at KPP Madya South Jakarta i",

abstract = "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.",

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AU - Setyowati, Milla Sepliana

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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.

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An analysis of tax knowledge base system usage behaviour at KPP Madya South Jakarta i

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