ENDAH, SIH MIRMANING DAMAR and RATNANINGSIH, STEPHANA DYAH AYU and Indarto, St. Lily and Christie, Agnes Arie Mientarry (2014) IMPROVING TECHNOLOGY ACCEPTANCE MODEL (TAM) FOR THE NEW FIXED ASSETS INDONESIAN TAX ACCOUNTING SYSTEMS. IMPROVING TECHNOLOGY ACCEPTANCE MODEL (TAM) FOR THE NEW FIXED ASSETS INDONESIAN TAX ACCOUNTING SYSTEMS, 5. ISSN 2289-1560

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Abstract

There is a large difference between IFRS-based Accounting Standards and taxation rules the Government of Indonesia. In 2011 Indonesian Institute of Accountants (IAI) decide to adopted IFRS-based as Indonesian Accounting Standards. Fixed assets ware one of the most affected accounts in financial report because of adapted IFRS rules in Indonesian Accounting Standard. Unfortunately, changes in accounting standards are not followed by a change in the tax rules. Fiscal reconciliation process must be undertaken because variety of the fixed assets and depreciation methods or valuation. Various in types and high number of fixed assets and tax payers lack capability of tax reporting, leads high complexity problem in fixed asset tax accounting. Therefore software that is able to accommodate the interests and demands of the standard tax is one means to facilitate required reporting. This study used an experimental method using two groups of samples which taxpayers and consultants. With the purpose of comparison tests performed a between-subject testing. By using an independent testing sample t-test results showed that there is not difference perceived usefulness (PU) by the taxpayer and consultants. Both groups of experimental units assume that the system is able to improve their performance. Therefore the first hypothesis is rejected in this research. The results of the second test indicates the second hypothesis is accepted, it means a significant difference of the level of ease of use (Perceived Ease of Use) perceived by the taxpayer and consultants. In general, these results show the potential tax accounting software users are more focused on the consultants.

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