Skripsi

IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK DI ERA DIGITALISASI PERPAJAKAN

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This study investigates whether the Coretax Administration System (CTAS) enhances taxpayer compliance in Indonesia’s digital tax environment by testing the roles of system quality and information quality. Although CTAS aims to simplify filing and payment, compliance may remain suboptimal when users face technical friction or receive information that is inaccurate, untimely, or irrelevant. Using the DeLone and McLean information systems success model as an evaluation framework, a quantitative survey of 100 CTAS users in Palembang was analyzed with multiple linear regression after validity, reliability, and classical assumption tests. Results show system quality has a positive but insignificant effect on compliance (β=0.094, p=0.275), while information quality has a positive and significant effect (β=0.533, p

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Availability

Detail Information

Series Title

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Call Number

T1912562026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiii, 87 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

352.440 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Administrasi Perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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