INFORMATION SYSTEM FOR TAX CONSULTANT SERVICE PROVIDERS (C-TAX) BASED ON WEB-BASED WITH MULTI-ATTRIBUTE UTILITY THEORY (MAUT) METHOD

Suppardi, Purnama and Daniawan, Benny (2022) INFORMATION SYSTEM FOR TAX CONSULTANT SERVICE PROVIDERS (C-TAX) BASED ON WEB-BASED WITH MULTI-ATTRIBUTE UTILITY THEORY (MAUT) METHOD. Jurnal TAM (Technology Acceptance Model), 13 (2). pp. 89-98. ISSN 2579-4221

[img] Text (Article)
Tax System Using MAUT Method.pdf - Published Version
Download (747kB)
[img] Text
Turnitin - Tax System Using MAUT Method.pdf - Published Version
Download (3MB)

Abstract

Tax is a mandatory contribution to the state owed by an individual or entity that is coercive under the law, with no direct compensation, and used for state purposes. But many people still do not understand taxation, so some people, including taxpayers, need help or consultation from professional, that is Tax Consultants. However, in the digital era, there are still many who are looking for tax consultants only through recommendationsfrom colleagues or acquaintances. This system can help taxpayers in finding tax consultants using the Multi Attribute Utility Theory (MAUT) method. This method can provide tax consultant recommendations based on the selected criteria. Tests carried out on this system uses Technology Acceptance Model (TAM) method based on data obtained from 89 respondents and processed using the Smart-PLS application. The test results found that the five hypotheses were well received because the value of the t-statistics in each assumption was more significant than the t-table value of 1.989 and the p-value smaller than 0.05. In addition, the percentage correlation value of the hypothesis shows that PEOU influences PU by 61%, PU and PEOU influence ATU by 62%, and PU and ATU affect BITU by 47%.

Item Type: Article
Uncontrolled Keywords: Tax Consultant, MAUT, TAM
Subjects: 300 Ilmu Sosial > 336 Keuangan Negara > 336.2 Pajak dan Perpajakan
600 Teknologi dan Ilmu Terapan (Bisnis) > 607.2 Riset, Metode Statistik di Bidang Teknologi dan Ilmu Terapan
Divisions: Fakultas Sains & Teknologi > Sistem Informasi
Depositing User: Hariyanto Rie
Date Deposited: 02 Sep 2026 03:06
Last Modified: 02 Sep 2026 03:06
URI: https://repositori.buddhidharma.ac.id//id/eprint/3526

Actions (login required)

View Item View Item