KEBERTERIMAAN SITUS PAJAK: PENGINDUSIAN ORIENTASI TUJUAN PEMBELAJARAN DAN NORMA SUBYEKTIF
ABSTRACT: This study
investigates a new IS success model that predicts the net benefits of tax
consultans’ works especially in Indonesia by inducing learning goal orientation
and subjective norms. This research investigates initially the basic IS success
model (DeLone dan McLean, 1992) using system quality, information quality,
intention to use and net benefits. This study induces stepwisely learning goal
orientation and subjective norms to this model to predict net benefits
improvement of the IS success model. This study suggests that system quality
and information quality enhance intention to use and users’ satisfaction, then
they could make net benefits. This study finds low goodness of fit level of the
basic model. The inducement of learning goal orientation to the basic model did
not improve the level, neither did subjective norms. It means that tax
information systems in Indonesia are still far from the IS that could be used
as decision support systems or expert systems tools.
Penulis: Sumiyana, Angelia
Pribadi
Kode Jurnal: jpakuntansidd1000053
