This study examined the behavior of the taxpayer in relation to tax compliance. This study developed the Theory of Fiscal Psychology and Subjective Norm to explain tax compliance behavior. The research sample of 323 individual taxpayers in the Central Java. Data collection was conducted by survey method. This study provides empirical evidence that Theory of Fiscal Psychology and Subjective Norm can explain tax compliance behavior. This means that the tax compliance behavior is influenced by the intention to comply, while the intention to comply is influenced by subjective norms and of the perception of the government.

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ABSTRAK Penelitian ini bertujuan untuk menguji hubungan antara determinan penggunaan sistem informasi akuntansi pada pengelolaan keuangan desa melalui aspek keperilakuan menggunakan model UTAUT antara lain ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap minat penggunaan sistem. Penelitian ini menggunakan metoda kuantitatif dan pengumpulan data menggunakan kuesioner. Populasi penelitian adalah kantor desa di Kabupaten Banyuwangi, sedangkan sampel yang digunakan dalam penelitian ini menggunaan teknik judgment sampling. Data yang telah terkumpul dianalisis menggunakan SmartPLS ver.2.0.M3. Hasil penelitian menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap minat penggunaan sistem, sedangkan pengaruh sosial terhadap minat penggunaan sistem adalah tidak didukung. Selain itu, efek gender pria atau wanita maupun efek gender maskulin atau feminin sebagai pemoderasi variabel utama diketahui tidak didukung.

This study aims to provide empirical evidence of the influence of system quality and information quality on the net benefits mediated by the intensity of use. Data collection methods in this study used a survey of respondents who served as financial managers, users of Sistem Informasi Manajemen Pengadaan Langsung (SIMPeL) at offices within the Ministry of Finance in East Java Province and obtained 97 respondents. Data were analyzed by using Structural Equation Model-Partial Least Square (SEM-PLS). The result shows several findings. First, the quality of a good system will affect the intensity of the use of the system and can provide added value in the form of improvements to the performance of individuals and organizations. Second, the quality of information affects the improvement of individual and organizational performance. Third, the quality of information does not affect the intensity of use. Fourth, the intensity of use is not affect the improvement of individual and organizational performance. The result of this study can be used as consideration in making improvements in the implementation and development of SIMPeL.