Building A Theoretical Model of Information Quality Influenced by The VAT E-Filing Application

References

[1] Arikunto, S. 2010. Prosedur Penelitian Suatu Pendekatan Praktek. Cetakan Ke dua belas, edisi revisi V. Jakarta: Rineka Cipta.

[2] Atkitson. 1995. Management Accounting. Englewood Cliffs, New Jersey: Prentice Hall Inc.

[3] Anthony A. Atkinson. 1998, Strategic Performance Measurement and Incentive CompensationSchool of AccountancyThe University of Waterloo Waterloo, OntarioCanada N2L 3G1.

[4] Azhar Susanto. 2007. Sistem informasi Manajemen: Konsep dan Pengembangannya. Edisi 3. Bandung: Lingga Jaya. 2008. Sistem informasi Akuntansi: Struktur Pengendalian Resiko Pengembangan. Edisi Perdana. Bandung: Lingga Jaya.

[5] Bagraim, Jefferey J. 2003. The Dimensionality of Proffesssional Commitment. Journal of Industrial Psichologis. 2003, 29 (2) 6-9

[6] Bodnar, George, H. & Hoopwood, William, S., 2001, “Accounting Information System” Eight Edition, Prentice Hall Inc, Upper Saddle River New Jersey.

[7] Bodnar H George and Hopwood S.1995. William. Accounting Information System, edisi bahasa Indonesia, oleh Amir Abadi Jusuf dan Rudi M Tambunan, buku satu edisi keenam, Penerbit Salemba Empat, Jakarta.

[8] Chenhall, RH. & Morris, D. 1986. The Impact of Structure, Environment, and Interdependence on Perceived Usefulness of Management Accounting Systems. The Accounting Review, Vol.61, pp.16-35.

[9] Cooper, Donald R. & Pamela S. Schindler. 2003. Business Research Method. Eight Edition. Mc Graw Hill.

[10] Cooper, David J. 2003. Leadership for Follower Commitment. Butterworthm Heinemann Oxford

[11] DeLone, W.H., (1988). “Determinants of Success for Computer Usage in Small Business”. MIS Quarterly/March. Pp. 51-61.

[12] DeLone, W.H., and Ephraim R. Mclean, 1992, “Information System Success: The Quest for the Dependent Variable”. Information System Research, March, 60-95.

[13] Doll, W.J., and Torkzadeh, G, 1988, “The Measurement of End User Computing Satisfaction”, MIS Quarterly, 12, (2), 159-174.

[14] Gibson, J.L., Invancevich, J.M., and Donnelly, J.M. 1994. Organization Behavior: Structure and Process. Seventh Edition, Boston: Homewood, Richard D. Irwin. Gomes, F.C. 2003. Manajemen Sumber Daya Manusia. Yogyakarta: Andi Offset.

[15] Ghozali, Imam. 2008. Structural Equation Modeling metode alternatif dengan Partial Least Square, edisi 2. Semarang. BP-Undip.

[16] Goodhue, D.L., and Thompson, R.L., 1995, “Task-Technology Fit and Individual Performance”, MIS Quarterly, 19 (2), 213-236.

[17] Gordon, E.A. and Miller. 1986. “A Contigency Framework for the Design of Accounting Information Systems”. Accounting, Organizations and Society. pp. 59– 69. Gordon, L.A., and V.K. Narayanan. 1984. “Management Accounting Systems, Perceived

[18] Gunadi. 2004. Reformasi Administrasi Perpajakan dalam Rangka Kontribusi Menuju Good Governance. Pidato Pengukuhan Guru besar Perpajakan, pada Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, Jakarta.

[19] Gupta, Arindam Das, Shanto Ghosh, and Dilip Mookherjee. 2004. Tax Administration Reform and Taxpayer Compliance in India. International Tax and Public Finance, 11, pp: 575–600.

[20] Hall A James.2001. Accounting Information System, Thomson Learning Southwestern – College publishing, edisi Indonesia, Penerbit Salemba Empat, Jakarta.

[21] Hardiningsih, Pancawati dan Nila Yulianwati. 2011. Faktor-faktor yang mempengaruhi kemauan membayar pajak. Dinamika Keuangan dan Perbankan, 3(1): h:126-142, Semarang. Fakultas Ekonomi Universitas Stikubank.

[22] James, Simon and Clinton Alley. 2004. Tax Compliance, Self-Assessment andTax Administration. Journal of Finance and Management in Public Service, 2(2), pp: 27-42.

[23] Jonathan Sarwono. 2006. Analisis Data Penelitian Menggunakan SPSS. Penerbit ANDI, Yogyakarta.

[24] Kasipillai, Jeyapalan, Norhani Aripin, and Noor Afza Amran. 2003. The Influence of Education on Tax Avoidance and Tax Evasion. eJournal Pajak Research, 1(2), pp: 134-156.

[25] Larsen, K.R.T. 2003. A Taxonomy of Antecedents of Information Systems Implementation: Variable Analysis Studies. Journal of Management Information Systems. 20(2): 169-246.

[26] Laudon, K.C. dan Laudon, J.P. 2004. Sistem Informasi Manajemen: Mengelola Perusahaan Digital. Edisi Kedelapan. Diterjemahkan oleh Erwin Philippus. Yogyakarta: Andi.

[27] Lumbantoruan, Sophar. 1997. Ensiklopedi Perpajakan. Jakarta: Erlangga.

[28] McKiney, V., Yoon, K., and Zahedi, Fatemeh, 2002, “The Measurement of Web-Customer Satisfaction: An Expectation and Disconfirmation Approach”, Information System Research, 13,3.

[29] Melone N.P. 1990,” A Theoretical Assessment of The User Satisfaction Construct in Information System Research”, Management Science. January.

[30] McLeod, R. Jr., and Schell, George, (2001). “Management Information System,”. Eight Edition, Prentice-Hall, Inc. Upper Saddle River, New Jersey.

[31] Mc Leod. R. JR.1997. Management Information System: A Study of Computer Based Information System, Macmelan publising company, sixth edition.

[32] McGill, Tanya, Hobbs, Valerie, & Klobas, Jane, 2003, “User-Developed Applications and Information Systems Success: a Test of DeLone and McLean’s Model”, Information resource Management Journal; Jan-Mar; 16.1. pg.24.

[33] Nancy A. Bagranof, Mark G. Simkin, Carolyn S. Norman 2010, Accounting Information System, 11th Ed. 2010.

[34] Nasucha, Chaizi. 2004. Reformasi Administrasi Publik: Teori dan Praktik. Jakarta: PT Gramedia Widiasarana Indonesia.

[35] Pemerintah RI. 2009. Undang-Undang No. 42 tahun 2009 tentang Perubahan Ketiga atas Undang-Undang No. 8 tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah. Jakarta.

[36] Rahayu, Siti Kurnia. 2010. Perpajakan Indonesia Konsep & Aspek Formal. Yogyakarta: Graha Ilmu.

[37] Rahayu, Sri dan Ita Salsalina Lingga. 2009. Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Bandung. Jurnal Akuntansi, 1(2): h:119-138.

[38] Roth, J. A., Jcol, J.T., & Witte, A.d. 1989. Taxpayer Compliance: An Agenda for Research. In Vol. 1: University of Pennsylvania Press.

[39] Rustiyaningsih, Sri. 2011. Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak. Dalam Widya Warta, 35(2): h:44-54.

[40] Saad, Natrah. 2009. Fairness Perceptions and Compliance Behaviour: The Case of Salaried Taxpayers in Malaysia after Implementation of the Self-Assessment System. eJournal of Tax Research, 8(1), pp: 32-63.

[41] Sarker, Tapan K. 2003. Improving Tax Compliance in Developing Countries viaSelf-Assessment Systems - What Could Bangladesh Learn from Japan? Aisa-Pacific Tax Bulletin, 9(6).

[42] Setiana, Sinta, Tan Kwang En, dan Lidya Agustina. 2010. Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi, 2(2): h: 134-161.

[43] Stair, Ralph M. And GeorgeW. Reynolds, 2010, Principles of Information System, Course Technology, Editions, Mc-Graw-Hill.

[44] Sekaran, U., (2003). “Research Methods for Business: A Skill-Building Approach” (Fourth Edition). John Willey & Sons, Inc.

[45] Shirani, et.al. 1994. A Model of User Information Satisfaction. Data Base. 25(4): 17–23.

[46] Sugiyono. 2008. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Penerbit Alfabeta. Bandung.

[47] Sugiyono. 2009. Metode Penelitian Administrasi. Bandung: Alfabeta. 2010. Metode Penelitian Bisnis. Bandung: Alfabeta.

[48] Webber, Ron, 1999, Information System Control and Audit, First Edition, Upper Saddle River, New Jersey: Prentice Hall Inc.

@article{1706447,
      author = {Dr. Rosye Rosaria Zaena},
      title = {Building A Theoretical Model of Information Quality Influenced by The VAT E-Filing Application},
      journal = {Iconic Research And Engineering Journals},
      year = {2024},
      volume = {8},
      number = {4},
      pages = {728-738},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1706447.pdf},
      abstract = {This study aims to build a theoretical model of information quality influenced by the PPN e-Filing application. Data analysis in this study was carried out by descriptive analysis and verification analysis. Data analysis for hypothesis testing in this study used simple regression analysis with the help of SPSS 19 Software. The unit of analysis consisted of all Taxable Entrepreneurs (PKP) in KPP Cimahi. In carrying out tax activities during this pandemic, DGT provides a superior online service called e-Filing. E-Filing is an online and annual notification letter (SPT) reporting service. Data analysis for hypothesis testing in this study used simple regression analysis with the help of SPSS 19 software. To test the hypothesis testing using a t-test. The results showed that e-Filing VAT significantly influences the quality of information at KPP Pratama Cimahi},
      keywords = {VAT e-Filing, Information Quality},
      month = {October},
  }