PENGARUH PENERAPAN SISTEM INFORMASI DJP TERHADAP KEPUASAN PENGGUNA DENGAN KUALITAS INFORMASI SEBAGAI VARIABEL MODERATING PADA KPP PRATAMA SURABAYA WONOCOLO

Abstract

Tax is a major source of state revenue that used for financing and develop public welfare. Developments regarding taxation has continued and continues to do changes to maximize revenue through tax countries. DJP as the authorized tax institution in Indonesia, carried out some taxation reforms. The reform of the taxation is a form of modernization system. One of that form is the DJP information system application development. This research uses three variables, they are variable DJP information systems, information quality and user satisfaction. The purpose of this research are to examine and analyze the effect of the information system DJP to user satisfaction with the quality of information as moderating variable. The object of this study are employees at the Tax Office Primary Wonocolo Surabaya. The method used in selection of the sample is purposive sampling with 100 respondends. The results of the first analysis showed that the application of information systems DJP effect on user satisfaction. The results of the second analysis showed that the application of information systems DJP does not affect the user satisfaction with the quality of information as moderating variable.