Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma Subyektif
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, i...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2010-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/108/106 |
| _version_ | 1819203431476232192 |
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| author | Sumiyana Angelia Pribadi |
| author_facet | Sumiyana Angelia Pribadi |
| author_sort | Sumiyana |
| collection | DOAJ |
| description | 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 |
| first_indexed | 2024-12-23T04:19:48Z |
| format | Article |
| id | doaj.art-815b51463b694d209e6363ce584f949f |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-23T04:19:48Z |
| publishDate | 2010-12-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-815b51463b694d209e6363ce584f949f2022-12-21T18:00:18ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792010-12-0113349368Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma SubyektifSumiyana 0Angelia Pribadi 1Universitas Gajah MadaUniversitas Gajah MadaThis 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 toolshttp://jamal.ub.ac.id/index.php/jamal/article/view/108/106Success modelinformation qualitysystem qualitysubjective normlearning goal orientationintention to usesatisfactionnet benefits |
| spellingShingle | Sumiyana Angelia Pribadi Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma Subyektif Jurnal Akuntansi Multiparadigma Success model information quality system quality subjective norm learning goal orientation intention to use satisfaction net benefits |
| title | Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma Subyektif |
| title_full | Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma Subyektif |
| title_fullStr | Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma Subyektif |
| title_full_unstemmed | Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma Subyektif |
| title_short | Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma Subyektif |
| title_sort | keberterimaan situs pajak pengindusian orientasi tujuan pembelajaran dan norma subyektif |
| topic | Success model information quality system quality subjective norm learning goal orientation intention to use satisfaction net benefits |
| url | http://jamal.ub.ac.id/index.php/jamal/article/view/108/106 |
| work_keys_str_mv | AT sumiyana keberterimaansituspajakpengindusianorientasitujuanpembelajarandannormasubyektif AT angeliapribadi keberterimaansituspajakpengindusianorientasitujuanpembelajarandannormasubyektif |