PENERAPAN PELAPORAN SPT MASA PPN MENGGUNAKAN E-SPT PPN TERHADAP WAJIB PAJAK DITINJAU DARI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM)

Abstract

At this time the role of technology in human life and activity to carry out the work or solvethe problems they faced, has a very big role. System change from manual to computerizedsystem that uses technology to process data into an information, will have a very big problemif the user does not have experience in the receiving culture and technology in the lives oftheir activities. E-SPT application is an application provided by the Director General ofTaxation which can be used by the taxpayer to facilitate in making and reporting everymonth or year. The topics that will be discussed on the E-PPN SPT Masa. The main purpose ofthis application to answer and respond to the increasing needs and improve service to thetaxpayer in terms of tax reports processing cost savings, especially the cost of paper orprinting which has a high percentage of operating costs weighed on the company. To find outhow much the individual's perception of using technology can be in the review of thetechnology acceptance model or commonly called the Technology Accepted Model (TAM).This model can be used to predict user acceptance of the new technology. The modelintroduced by Fred D. Davis in 1989 is the most widely used models in information systemsresearch, because it produces good validity.