Permatasari, Salsabila Putri Hery and Priadhita Asomoro Sukowidyanti, SE, MSA, Ak (2023) Faktor-Faktor Yang Mempengaruhi Acceptance Intention Terhadap Pembelajaran Perpajakan Online Ditinjau Dari Technology Acceptance Model (Studi Pada Mahasiswa S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya). Sarjana thesis, Universitas Brawijaya.
Abstract
Pandemi Covid-19 telah menciptakan disupsi terbesar pada sistem Pendidikan dalam sejarah pendidikan di Indonesia. oleh karena itu, pembelajaran secara online di Indonesia diterapkan dalam semua tingkatan Pendidikan khusus nya perguruan tinggi termasuk pembelajaran perpajakan. Program studi perpajakan mengadopsi pembelajaran perpajakan online setelah pandemi Covid-19 Kurangnya infrastruktur, kurikulum yang tidak dirancang untuk pembelajaran online, dan karakteristik pembelajaran perpajakan yang membutuhkan kerja praktek mendorong munculnya ketidakpuasan dengan pembelajaran perjakan online. Penelitian ini mereplikasi penelitan sebelumnya yang bertujuan menguji faktor apa saja yang mempengaruhi acceptance intention pembelajaran perpajakan online pada mahasiswa S1 program studi perpajakan Fakultas Ilmu Administrasi Univrsitas Brawijaya menggunakan teori Technology Acceptance Model. Tujuan penelitian ini adalah untuk mengetahui pengaruh langung dan tidak langung perceived ease of use dan perceived usefulness terhadap acceptance intention pembelajaran perpajakan online melalui satisfaction education pembelajaran perpajakan online. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan expanatory research. Jenis data pada penelitian ini adalag data primer dengan menyebarkan survei secara online melalui google form dan survei offline melalui penyebaran angket kuesioner dengan total responden terkumpul sebanyak 157 responden. Sampel pada penelitian ini adalah Mahasiswa S1 Prigram Studi Perpajakan Fakultas Ilmu Adminitrasi. Sampel dipilih dengan Teknik probability sampling dengan jenis simple random sampling. Analisis data yang digunakan yaitu metode SEM-PLS dengan bantuan tools SmartPLS 3.3.9. Hasil dari penelitian ini menunjukan bahwa Hasil penelitian ini menunjukan perceived usefulness dan perceived ease of use berpengaruh positif terhadap satisfaction education. Satisfaction education berpengaruh positif terhadap acceptance intention. Perceived usefulness berpengaruh positif terhadap acceptance intention. Perceived ease of use tidak berpengaruh terhadap acceptance intention. Selainn itu, perceived ease of use dan perceived usefulness memiliki pengaruh tidak langsung terhadap acceptance intention melalui satisfaction education.
English Abstract
The Covid-19 pandemic has created the biggest disruption to the education system in the history of education in Indonesia. Therefore, online learning in Indonesia is applied at all levels of education, especially higher education, including learning taxation. The tax study program adopted online taxation learning after the Covid-19 pandemic. Lack of infrastructure, a curriculum that was not designed for online learning, and the characteristics of taxation learning that required practical work led to dissatisfaction with online taxation learning. This study replicates previous research which aims to examine what factors influence the acceptance intention of online tax learning for undergraduate students of the tax study program, Faculty of Administrative Sciences, Brawijaya University using the Technology Acceptance Model theory. The purpose of this study was to determine the direct and indirect effects of perceived ease of use and perceived usefulness on the acceptance intention of online tax learning through satisfaction education on online tax learning. This study uses a quantitative research method with an explanatory research approach. The type of data in this study was primary data by distributing online surveys via Google Forms and offline surveys by distributing questionnaires with a total of 157 respondents collected. The sample in this study was the Bachelor of Tax Studies Program, Faculty of Administrative Sciences. The sample was selected by probability sampling technique with simple random sampling. The data analysis used is the SEM-PLS method with the help of SmartPLS 3.3.9 tools. The results of this study indicate that The results of this study show that perceived usefulness and perceived ease of use have a positive effect on satisfaction education. Satisfaction education has a positive effect on acceptance intention. Perceived usefulness has a positive effect on acceptance intention. Perceived ease of use does not affect acceptance intention. Besides that, perceived ease of use and perceived usefulness have an indirect effect on acceptance intention through satisfaction education.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030243 |
| Uncontrolled Keywords: | Perceived ease of use, perceived usefulness, satisfaction education, aceeptance intention, online tax learning, Technology acceptance model |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | Endang Susworini |
| Date Deposited: | 31 Oct 2023 08:48 |
| Last Modified: | 31 Oct 2023 08:48 |
| URI: | http://repository.ub.ac.id/id/eprint/203955 |
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Text (DALAM MASA EMBARGO)
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