RATNANINGSIH, STEPHANA DYAH AYU and ENDAH, SIH MIRMANING DAMAR and Indarto, St. Lily and Christie, Agnes Arie Mientarry (2014) Technology Acceptance Model (TAM) for The New Fixed Assets Tax Accounting Systems. Technology Acceptance Model (TAM) for The New Fixed Assets Tax Accounting Systems.

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Abstract

Due to a large difference between taxation rules established by the Government of Indonesia and the IFRS-based Accounting Standards which passed Indonesian Institute of Accountants (IAI), fixed asset assets be one of the most important account in accounting taxation. Various in types and high number of fixed assets and tax payers's lack capability of tax reporting, leads high complexity problem in fixed asset tax accounting. Refers to this, our previous research develop new software to accommodate both Indonesian taxation rules and IFRS-based Accounting Standards fixed asset calculation. This research attempted to measure Technology Acceptance Models (TAM) for the new fixed assets system. This research hypothesized that there are influences between tax systems training to increase Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) for the new fixed assets system. By using tax payers as participant in experimental method, this research indicates enhancement This research hypothesized that there are influences between tax systems training to increase Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) for the new fixed assets system. With 5% level error, this experimental test shows that tax training significantly affect to raise Perceived Ease of Use (PEOU). This result indicates that in the future, tax payers as users want to accept and use the new fixed assets system to prepare their tax reporting.

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