DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK [JURNAL]
ABSTRACT
This article discuss about the impact of e-tax invoice as the new tax aplication launched
by the Directorate General of Taxation . In this article, we will explain about several rules
that related to the main topic and Theory Acceptance Model (TAM). Explanation includes
several factors which indicated influencing taxpayer behavior in e-tax invoice usage. Those
factors are perceived usefulness, perceived ease of use, perceived of Fairness and trust,
Norms, attitude, and behavioral intention.
Key Words: e-tax invoice, theory acceptance model (TAM), and Tax compliance.
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